Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
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...
The Income Tax Appellate Tribunal held that the receipt from supply planning services was not taxable as fees for technical services or royalty under the India-United Kingdom tax treaty. The coordinate bench had previously decided the identical issue, ruling that such receipts were not chargeable to tax. The Tribunal, following the coordinate bench's decision in the assessee's own case for the last 5 years, upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the grounds of appeal raised by the Assessing Officer. The decision was rendered in favor of the assessee.
The Income Tax Appellate Tribunal held that the receipt from supply planning services was not taxable as fees for technical services or royalty under the India-United Kingdom tax treaty. The coordinate bench had previously decided the identical issue, ruling that such receipts were not chargeable to tax. The Tribunal, following the coordinate bench's decision in the assessee's own case for the last 5 years, upheld the order of the Commissioner of Income Tax (Appeals) and dismissed the grounds of appeal raised by the Assessing Officer. The decision was rendered in favor of the assessee.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
