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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...
Income deemed to accrue or arise in India - reinsurance premium - Permanent Establishment (PE) in India or not - The Tribunal allowed the appeal, rejecting the additions made by the AO and directing that the Appellant's income related to reinsurance premiums and service fees from the specified Assessment Year is not taxable in India. The decision detailed the judicial precedence and interpretations of DTAA provisions critical in determining the tax obligations of multinational enterprises operating in multiple jurisdictions.
Income deemed to accrue or arise in India - reinsurance premium - Permanent Establishment (PE) in India or not - The Tribunal allowed the appeal, rejecting the additions made by the AO and directing that the Appellant's income related to reinsurance premiums and service fees from the specified Assessment Year is not taxable in India. The decision detailed the judicial precedence and interpretations of DTAA provisions critical in determining the tax obligations of multinational enterprises operating in multiple jurisdictions.
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TaxTMI 
TaxTMI 
