Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Receipts from standard software licences or subscriptions, together with incidental support services, were held not to constitute fees for technical services because the offerings were standardised and automated, with only a limited, non-transferable right of access or use and no transfer of source code, proprietary rights, or commercial exploitation rights. The related support was treated as ancillary to the software supply, not as separate managerial, technical, or consultancy services. On that basis, the software-related addition was deleted for A.Y. 2020-21, and the same reasoning was applied to A.Y. 2021-22. The refund adjustment issue was not decided on merits and was remanded for limited verification and consequential relief, if due.
Receipts from standard software licences or subscriptions, together with incidental support services, were held not to constitute fees for technical services because the offerings were standardised and automated, with only a limited, non-transferable right of access or use and no transfer of source code, proprietary rights, or commercial exploitation rights. The related support was treated as ancillary to the software supply, not as separate managerial, technical, or consultancy services. On that basis, the software-related addition was deleted for A.Y. 2020-21, and the same reasoning was applied to A.Y. 2021-22. The refund adjustment issue was not decided on merits and was remanded for limited verification and consequential relief, if due.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
