Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
TDS on Google AdWords payments turned on whether the platform charges were advertising contract payments under Section 194C or fees for technical services under Section 194J. The Tribunal held that fees for technical services require managerial, technical or consultancy services, and a sophisticated automated platform does not by itself create such services. It found Google AdWords to be a self-service system where keyword selection, budgeting and ad content were done by the advertiser, while matching, auction and display operated automatically, with no relevant evidence of direct human intervention. As advertising is specifically covered by Section 194C, the assessee's deduction rate was correct and it was not in default; the demand under Sections 201(1) and 201(1A) was deleted.
TDS on Google AdWords payments turned on whether the platform charges were advertising contract payments under Section 194C or fees for technical services under Section 194J. The Tribunal held that fees for technical services require managerial, technical or consultancy services, and a sophisticated automated platform does not by itself create such services. It found Google AdWords to be a self-service system where keyword selection, budgeting and ad content were done by the advertiser, while matching, auction and display operated automatically, with no relevant evidence of direct human intervention. As advertising is specifically covered by Section 194C, the assessee's deduction rate was correct and it was not in default; the demand under Sections 201(1) and 201(1A) was deleted.
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