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...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
ITAT quashed assessment order for AY 2015-16 as notice u/s 148 issued on June 28, 2021 was barred by limitation under amended provisions of section 149(1), not covered under TOLA. On merits, ITAT held license fees for live broadcasting rights do not constitute royalty under DTAA as Explanation-6 to Section 9(1)(vi) defining 'process' was not incorporated in treaty. However, for bundled contracts containing both live and recorded content, ITAT modified apportionment from assessee's claim of 5% recorded/95% live to 10% recorded/90% live coverage, with only recorded portion taxable as royalty. AO directed to apply correct tax rates distinguishing between resident and non-resident payers per treaty provisions.
ITAT quashed assessment order for AY 2015-16 as notice u/s 148 issued on June 28, 2021 was barred by limitation under amended provisions of section 149(1), not covered under TOLA. On merits, ITAT held license fees for live broadcasting rights do not constitute royalty under DTAA as Explanation-6 to Section 9(1)(vi) defining 'process' was not incorporated in treaty. However, for bundled contracts containing both live and recorded content, ITAT modified apportionment from assessee's claim of 5% recorded/95% live to 10% recorded/90% live coverage, with only recorded portion taxable as royalty. AO directed to apply correct tax rates distinguishing between resident and non-resident payers per treaty provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
