Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
The HC held that the petitioner is entitled to reimbursement of the additional GST amount and interest on delayed payments. The writ petition was maintainable despite the presence of an arbitration clause, relying on the Division Bench's order in M/S APEX STRUCTURE PVT. LTD. case, wherein the respondent was directed to pay the difference of GST amount with interest within a specified period, failing which interest would accrue.
The HC held that the petitioner is entitled to reimbursement of the additional GST amount and interest on delayed payments. The writ petition was maintainable despite the presence of an arbitration clause, relying on the Division Bench's order in M/S APEX STRUCTURE PVT. LTD. case, wherein the respondent was directed to pay the difference of GST amount with interest within a specified period, failing which interest would accrue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
