GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
