Reimbursement of expenses qua marketing fees, frequent flyer programme, frequent guest programme and reservation fees received by assessee cannot be treated as fee for technical services: HC
Delhi High Court dismisses revenue’s appeal, citing precedent that Sheraton International LLC’s centralized fee for various services is not taxable.
Bombay High Court dismisses revenue’s appeal in PCIT Vs S V Jiwani case, upholding partial relief on alleged bogus purchases. Key judgment details inside.
Allahabad High Court clarifies whether FIRs for pre-July 1 offences should be under IPC or BNS, and which procedural law (CrPC/BNSS) applies.
Bombay High Court confirms private trust assessable as Association of Persons, upholding disallowance of interest paid to beneficiaries under Section 40(ba).
Delhi High Court rules seized gold Kada worn by Sikh passenger is a personal effect, setting aside Customs detention citing precedent on baggage rules and invalid waivers.
Delhi High Court directs Customs to release passenger’s seized gold per appellate order, ruling intent to file revision is no ground to withhold goods.
Bombay High Court grants bail to Customs Superintendent arrested by CBI over alleged ₹5 lakh bribe demand for shipment release at JNPT.
Delhi High Court directs GST Commissioner’s presence over “harrowing experience” of widow Bhavna Luthra’s pending refund.
Delhi High Court sets aside a ₹10.86 crore GST demand against Perfetti Van Melle, citing failure to consider the company’s reply. Fresh adjudication ordered.
