Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The ITAT adjudicated a tax dispute involving multiple service charges, systematically examining the taxability of royalty receipts under section 9(1)(vi) and DTAA Article 12. Following consistent precedents from previous assessment years, the Tribunal comprehensively ruled in favor of the assessee, directing the Assessing Officer to delete additions related to Infrastructure Data Centre (IDC) services, Consumer CRM Development Charges, Other Services Charges (referral fees), Management Service Fee, and Member Login Fees. The Tribunal emphasized the recurring nature of these issues and adherence to prior coordinate bench decisions, ultimately allowing the assessee's appeal and eliminating proposed tax additions across multiple service categories.
The ITAT adjudicated a tax dispute involving multiple service charges, systematically examining the taxability of royalty receipts under section 9(1)(vi) and DTAA Article 12. Following consistent precedents from previous assessment years, the Tribunal comprehensively ruled in favor of the assessee, directing the Assessing Officer to delete additions related to Infrastructure Data Centre (IDC) services, Consumer CRM Development Charges, Other Services Charges (referral fees), Management Service Fee, and Member Login Fees. The Tribunal emphasized the recurring nature of these issues and adherence to prior coordinate bench decisions, ultimately allowing the assessee's appeal and eliminating proposed tax additions across multiple service categories.
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