Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
The dominant issue was whether receipts from bandwidth charges earned by a Singapore-resident company were taxable in India as "royalty" under section 9(1)(vi) or as royalty under Article 12(3) of the India-Singapore DTAA. Following the binding precedent in the taxpayer's own case for earlier years, the tribunal held that bandwidth charges do not constitute consideration for the use of, or right to use, any copyright, process, or equipment so as to fall within the statutory or treaty definition of royalty. Consequently, the addition treating such receipts as royalty was directed to be deleted. - ITAT
The dominant issue was whether receipts from bandwidth charges earned by a Singapore-resident company were taxable in India as "royalty" under section 9(1)(vi) or as royalty under Article 12(3) of the India-Singapore DTAA. Following the binding precedent in the taxpayer's own case for earlier years, the tribunal held that bandwidth charges do not constitute consideration for the use of, or right to use, any copyright, process, or equipment so as to fall within the statutory or treaty definition of royalty. Consequently, the addition treating such receipts as royalty was directed to be deleted. - ITAT
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