Supreme Court dismissed SLPs, confirming that DTAA rates override Section 206AA for non-residents without PAN. The case follows the Air India ratio, providing legal finality on TDS obligations.
The Court will review whether ITC can be refused when the seller’s registration was valid on the transaction date but cancelled later. The case also highlights issues of natural justice and procedural fairness.
The Court held that disputed factual issues must be examined through the statutory appellate mechanism and dismissed the writ appeal, directing the appellant to pursue the remedy under the GST Act.
ITAT Jaipur ruled that ₹52.78 lakh added under Section 68 for demonetization-period cash deposits was unsustainable, citing reliable books of accounts and factual verification.
Court held that tax authorities cannot refuse ITC refund to SEZ units merely because related precedent is under challenge. Until reversed, Britannia remains binding and must be followed.
Court held that Section 74 proceedings cannot be initiated when tax and interest are paid before issuance of notice under Section 73(5). The ruling confirms that premature invocation of Section 74 is without jurisdiction.
SC confirmed an auction sale after judgment debtors failed to raise partial-sale objections at correct stage, emphasizing strict compliance with Order XXI Rule 90(3) CPC.
ITAT held that bank deposits consistent with declared fruit business turnover cannot be treated as unexplained under section 68; the addition of ₹1.29 crore was directed to be treated as genuine receipts.
Tribunal invalidated the reassessment because the Assessing Officer failed to obtain mandatory approval from the specified authority under Section 151(ii), rendering the Section 148 notice void.
NCLAT Delhi held that the admission of the Claim by the Resolution Professional in the first CIRP against the Corporate Debtor constituted a valid acknowledgement. Accordingly, order of adjudicating authority confirmed and appeals dismissed.
