Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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.
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