Respondent/assessee is a Irish company. It accordingly claimed benefits of the India-Ireland DTAA. ADIR is a wholly owned subsidiary of Adobe Software Trading Company Limited and Adobe Systems Incorporated is the ultimate parent company of ADIR.
In the matter abovementioned ITAT allowed appeal of the assessee for statistical purpose by way of remand after considering that assessee was unable to submit details before CIT (A) due to unfortunate accident of CA.
Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key insights on Section 129 compliance.
When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutional authorities would not have power to review the action. SLP against the said decision was pending before the Hon’ble SC.
Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate authority to hear case on merits.
In the matter above-mentioned ITAT partly allowed the appeal filed by the assessee by remanded it back to file of TPO after considering that assessee didnot submit proper documents before lower authorities.
Patna High Court reviews Indian Oil’s tax assessment dispute with Bihar. The case involves demand notices, limitation concerns, and natural justice principles.
West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 12/2017. The ruling clarifies the interpretation of “industrial or financial activity” and ownership criteria for exemption eligibility.
Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods within four days.
CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification.
