Court held that dividend remains income of the shareholder and DDT is an additional income tax covered under Article 2, restricting India’s taxing rights to 10% under Article 11 of the India–UK DTAA.
ITAT Mumbai held that courses not having any approval or affiliation with any authority cannot be ground to hold that the purpose is not charitable. Accordingly, benefit of exemption under section 11 of the Income Tax Act granted since activity of imparting education within meaning of section 2(15).
The Supreme Court declined to interfere with the revocation of a customs broker licence for misdeclaring consignor details in diplomatic cargo. The ruling confirms findings of regulatory violations that facilitated gold smuggling.
The Court held that the Department could not establish delivery of hearing notices or the order dispatched through speed post. The matter was remanded for fresh adjudication after providing documents and a proper hearing.
The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the Supreme Court’s Tata Motors judgment. Tax liability arises even if no direct payment is charged to customers.
The Tribunal held that betel nuts could not be confiscated because the department failed to prove smuggling as required under Section 123. With no valid evidence beyond the ARDF report, both confiscation and penalties were set aside.
The Court held that pre-SCN consultation became discretionary after the 2020 amendment, rendering the petitioner’s challenge untenable. It directed the petitioner to pursue the statutory appeal.
The Gujarat High Court held that information seized from a third party without a direct nexus to the petitioners cannot sustain a Section 153C notice. The AO’s action was quashed.
The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the disputed tax. The ruling emphasizes compliance with procedural pre-deposit requirements for appeals.
The Tribunal held that late filing of Form 10-IC does not bar concessional tax benefits under Section 115BAA. The assessing officer was directed to allow relief once conditions are met.
