In the case of Dassault Systems Simulia Corp Vs DCIT, ITAT Chennai rules that Section 155(14) cannot limit TDS credit if income is disclosed in ITR, allowing full credit as per Form 26AS.
Delhi High Court modifies retrospective cancellation of GST registration in Supreme Enterprises case, citing lack of cogent reasons and procedural lapses. Read full judgment analysis.
Analysis of ITAT Delhi’s ruling: Sale of software products not taxable as royalty under India-Japan DTAA, citing Engineering Analysis case. Details of DCIT Vs Dassault Systems Biovia K.K.
Madras High Court directs re-do assessment for CA unable to represent client during Covid period due to health concerns. Full judgment analysis.
Taxpayer alleges illegal adjustments in refund by Income Tax Dept. Read the full text of the judgment by Madras HC and its implications.
Dive into the case of Ashoka Bricks Industries vs Commissioner of Central Excise, Kolkata, revealing why Service Tax classification matters in works contract disputes.
ITAT Chennai directs condonation of delay in appeal filing due to valid reasons including 56 pre-COVID days, advancing substantial justice.
Madras High Court directs approach to appellate authority for a bank attachment notice issued over PAN fraud, pending statutory appeal discussed in the judgment.
When the EDI system itself permitted assessee to pay the cess using the scrip, there could not have been suppression of facts etc. Therefore, a penalty under Section 114A of the Act is unsustainable, especially when the duty demand was otherwise time-barred.
Learn about the Supreme Court ruling regarding commissions received from foreign buyers, why they dont qualify as intermediary services, and its implications.
