Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: support@taxtmi.com

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By:
RelevanceDefaultDate
    October 8, 2025 Circulars Customs
    System auto-approves incentive bank account and IFSC registrations when identical IEC-bank-IFSC combo already approved, speeding processing
    October 8, 2025 Case Laws Income Tax
    Appeal allowed: employer credits treated as salary, not deemed dividend under s.2(22)(e); s.68 and s.69A additions deleted
    October 8, 2025 Case Laws GST
    Adjudication quashed for exceeding Section 75(7) limits; demand capped to Rs. 2,10,04,200, enhanced demand set aside
    October 8, 2025 Case Laws GST
    Writ petition dismissed; Sections 69 and 132 of the Goods and Services Tax Act, 2017 upheld against vires challenge
    October 8, 2025 Case Laws GST
    Writ not maintainable where appealable order exists; file appeal under Section 107 CGST with pre-deposit by 15 Nov 2025
    October 8, 2025 Case Laws GST
    Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remanded
    October 8, 2025 Case Laws GST
    Petitioner granted retrospective relief; orders set aside to apply Circular No. 228/22/2024-GST for reinsurance GST benefit
    October 8, 2025 Case Laws GST
    Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply
    October 8, 2025 Case Laws GST
    Matter remitted for adjudication; applicant to deposit 40% via ECR and file consolidated GST DRC-01 reply within 30 days
    October 8, 2025 Case Laws GST
    Assessment order quashed; matter remanded with condition of additional 15% cash pre-deposit to total 25% within 30 days
    October 8, 2025 Case Laws GST
    Bank attachment under GST converted to show-cause notice; taxpayer allowed 30 days to file representation, adjudication in two months
    October 8, 2025 Case Laws GST
    Regular bail granted to accused in alleged fictitious input tax credit fraud after investigation completes and complaint filed
    October 8, 2025 Case Laws Income Tax
    Order quashes s.148 reopening under TOLA after finding substantial part of cause of action arose locally
    October 8, 2025 Case Laws Income Tax
    Assessment quashed for failing to serve mandatory draft under s.144C(1); assessee qualifies under s.144C(15)(b)(i) following TPO recommendation
    October 8, 2025 Case Laws Income Tax
    Assessee entitled to TDS credit under Section 199 read with Rule 37BA despite deductor's PAN reporting error, subject to verification
    October 8, 2025 Case Laws Income Tax
    Assessee allowed exemption under Section 11; 12A registration condoned, procedural denial overturned, income timing accepted
    October 8, 2025 Case Laws Income Tax
    Revenue appeal dismissed; deletions of bogus loan and commission upheld, section 41(1) additions deleted for lack of corroboration
    October 8, 2025 Case Laws Income Tax
    Reopening assessment based solely on a retracted statement is invalid; AO must record retraction and corroboration
    October 8, 2025 Case Laws Income Tax
    Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
    October 8, 2025 Case Laws Income Tax
    Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Income Tax / 2025 / February, 2025 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Income Tax / 2025 / February, 2025 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Income Tax

    HC upheld ITAT's determination that payments to three...

    Software Sales to End-Users Not Royalty Under Section 9(1)(vi): Payments for Copyrighted Articles Distinct from Copyright Transfer

    📋
    Contents
    AI Summary
    Note

    Note

    -

    Bookmark

    print

    Print

    Print Options

    Income TaxFebruary 20, 2025Case LawsHC

    HC upheld ITAT's determination that payments to three non-resident companies did not constitute 'royalty' under applicable DTAA. Court rejected Revenue's reliance on overruled Samsung Electronics precedent and aligned with Engineering Analysis SC ruling. HC clarified that sale of copyrighted software to end-users does not amount to transfer of copyright owner's exclusive rights, distinguishing between sale of copyrighted articles and transfer of copyright itself. Interpretation of Section 9(1)(vi) of Income Tax Act must be harmonized with DTAA provisions. The matter was resolved in favor of assessee, confirming no TDS liability under Section 195 for the disputed payments.

    View Source View

    Topics

    ActsIncome Tax
    Next ➔