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Case Law Details

Case Name : PMA Controls India Limited Vs Joint Commissioner of Central Tax (Appeals-II) (Madras High Court)
Appeal Number : W.P. No. 16638 of 2023
Date of Judgement/Order : 20/09/2023
Related Assessment Year :
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PMA Controls India Limited Vs Joint Commissioner of Central Tax (Appeals-II) (Madras High Court)

Madras High Court ruling in PMA Controls India Limited vs Joint Commissioner of Central Tax – important insights on Input Tax Credit transition under GST.

In a recent decision, the Ahmedabad bench of the Income-tax Appellate Tribunal (ITAT) ruled on a crucial tax matter concerning non-resident taxpayers providing services to foreign clients of an Indian entity. The case, Shell Global Solutions International BV v. Deputy Commissioner of Income Tax, International Taxation-I [2023] 155 taxmann.com 242, has significant implications for the taxation of such income under Section 9 of the Income-tax Act, 1961 (“the Act”).

The Hon’ble Madras High Court allowed the writ petition and held that the penalty could not be imposed on wrongly availed Input Tax Credit as there is no change in tax liability of the Assessee when Transitional Credit has been debited for discharging tax liability and wrongly availed Input Tax Credit has been reversed.

Facts:

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