Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
ITAT held that software subscription receipts were consideration for access to a copyrighted article, not royalty or fees for technical/included services, because customers received only a non-transferable right to use the software and no technology was transferred or made available. That treatment applied to AYs 2020-21 to 2022-23. By contrast, separate professional services receipts in AY 2022-23 were found to be specialised, customer-specific technical and professional consultations, so they were taxable as FTS/FIS under the Act and the DTAA. Proportionate equalization levy paid on those taxable services was directed to be refunded.
ITAT held that software subscription receipts were consideration for access to a copyrighted article, not royalty or fees for technical/included services, because customers received only a non-transferable right to use the software and no technology was transferred or made available. That treatment applied to AYs 2020-21 to 2022-23. By contrast, separate professional services receipts in AY 2022-23 were found to be specialised, customer-specific technical and professional consultations, so they were taxable as FTS/FIS under the Act and the DTAA. Proportionate equalization levy paid on those taxable services was directed to be refunded.
Note: It is a system-generated summary and is for quick reference only.
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