Supreme Court held that Hyatt International has a fixed place Permanent Establishment in India within the meaning of Article 5(1) of the DTAA, and hence income received under Strategic Oversight Services Agreement [SOSA] attributable to such PE and is taxable in India.
The adjudication is conducted as per the mechanism outlined under SEBI Act and the rules framed thereunder. Notably, the provisions of the SEBI Act or its rules do not mandate the issuance of a separate demand notice before recovery.
The Supreme Court dismissed Inder Singh’s appeal, upholding the condonation of delay in the State’s land dispute case, stressing merits over technicalities while cautioning the government on future delays.
SC held writ petitions against ARC’s proposed SARFAESI action as not maintainable due to alternative remedy under Section 17 of the SARFAESI Act.
Supreme Court rules pre-2015 life insurance policies were freely transferable, affirming High Court’s decision against LIC’s refusal to register assignments.
Supreme Court rules a company is a ‘person’ under the 1986 Consumer Protection Act, enabling it to file deficiency of service complaints. Case remanded for re-examination of fire insurance claim.
Supreme Court holds that tax officer must issue final order under GST Section 129(3), even if tax and penalty are paid, to preserve right of appeal.
Supreme Court halts ocean freight service tax refunds, linking compliance to the outcome of a pending appeal on the levy’s constitutional validity.
Supreme Court finds landowners guilty of contempt for destroying mangroves and violating court orders under the guise of bund repair in a Mumbai coastal zone.
The Supreme Court dismissed an SLP, affirming an interim High Court order that limits Input Tax Credit blocking to 10% of the demand under Rule 86A of CGST Rules.
