Delhi High Court held that the consideration received in terms of Strategic Oversight Services Agreements (SOSA) cannot be termed as Royalty under Article 12 of the DTAA even if extensive services are rendered which includes access to written knowledge, processes, and commercial information in furtherance of the services.
Delhi High Court upholds deletion of disallowed management fees to ATS Infrastructure Ltd. in PCIT vs. Anand Divine Developers Pvt. Ltd. for AY 2013-14 and 2014-15.
Delhi High Court ruling on Aasanvish Technology Pvt. Ltd. & Ors. vs. Directorate General of GST Intelligence. Officer with highest demand has jurisdiction.
Explore Rule 142(1) of CGST Rules mandating Section 74 notice to be accompanied by an electronic summary in GST DRC-01 & DRC-02. Learn about compliance during adjudication.
Explore the Delhi High Court judgment on RS Wires Industries’ GST cancellation. Lack of details in show cause notice renders it unsustainable. Learn the implications and the need for proper proceedings.
Explore Delhi High Court’s judgment in CIT Vs RRPR Holding Pvt Ltd for Assessment Year 2009-10. Analysis of interest expenditure adjustment against earned income and key legal questions answered.
Delhi High Court upholds ITAT order in PCIT Vs WSP Consultants India Pvt Ltd for AY 2012-13. Analysis of PLI computation and rejection of comparable Korus Engineering Solutions.
Delhi High Court closes writ petition as the CIT’s claim is rejected during Corporate Insolvency Resolution Process (CIRP) before NCLT. Get insights into the judgment.
Explore the Delhi High Court’s directive in Sulender Shah vs. Additional Commissioner CGST, emphasizing the electronic issuance of summary for CGST notice under Rule 142(1).
Delhi High Court cautions against hasty GST registration cancellations, emphasizing the need for circumspection. Analysis of Kritika Agarwal Vs Union of India case.
