ITAT Mumbai held that the Indian Subsidiary operating in an independent manner doesn’t constitute as a “Permanent Establishment” in India and hence income of the assessee is not allowable to be taxed in India.
Allahabad High Court held that the pardon granted under Section 306 Cr.P.C. to a person in a scheduled offence would not ipso facto result in his acquittal in the offence under the Prevention of Money Laundering Act (PMLA).
Punjab & Haryana High Court judgment on Fresenius Kabi Oncology Ltd. vs. Union of India: Innovation & Development services to a German company considered an export of service.
Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.
Learn about the Bombay High Court’s ruling on the retrospective application of an amendment to Section 54F in the case of Hemant Dinkar Kandlur vs CIT
CESTAT Chennai’s order in the case of Bharat Heavy Electricals Limited (BHEL) rules that liquidated damages are not liable to service tax. Explore the detailed analysis.
In case of Bhagat Ram Om Prakash Pvt. Ltd. vs. Commissioner Central Tax GST, Delhi HC orders a stay on search proceedings until Section 67 conditions are met.
In the P. Athimoolam Contractor vs. State Tax Officer case, Madras HC sets aside tax recovery, orders refund, and remits the case back to the authorities.
Read how ITAT Delhi deleted ALP adjustment in STEAG Energy Services vs. ACIT case, as it falls within tolerance band of +/- 5% under Section 92C(2) of Income Tax Act.
Delhi High Court quashes jurisdiction in Sumitomo Mitsui Financial Group Inc vs. CIT case, leading to the setting aside of impugned orders and notices under the Income Tax Act.
