Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
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The Delhi High Court addressed issues related to reimbursement of software costs, reimbursement of expatriate salaries, and lease registration charges. The court held that the addition made for reimbursement of software costs was not proven as the assessee failed to demonstrate actual receipt and use of software in India for business purposes. Referring to a Supreme Court judgment, it was established that payments to nonresident software suppliers were not royalty and not subject to TDS. The court found the ITAT's deletion of the addition for expatriate salaries lacked sufficient reasoning and required further consideration. Regarding lease registration charges, the ITAT's decision to not amortize them over the lease period was upheld, as registration charges are one-time expenses not linked to the lease duration. The court admitted appeals to determine if the ITAT erred in deleting the additions without considering the potential double deduction nature of the claims.
The Delhi High Court addressed issues related to reimbursement of software costs, reimbursement of expatriate salaries, and lease registration charges. The court held that the addition made for reimbursement of software costs was not proven as the assessee failed to demonstrate actual receipt and use of software in India for business purposes. Referring to a Supreme Court judgment, it was established that payments to nonresident software suppliers were not royalty and not subject to TDS. The court found the ITAT's deletion of the addition for expatriate salaries lacked sufficient reasoning and required further consideration. Regarding lease registration charges, the ITAT's decision to not amortize them over the lease period was upheld, as registration charges are one-time expenses not linked to the lease duration. The court admitted appeals to determine if the ITAT erred in deleting the additions without considering the potential double deduction nature of the claims.
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