Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Rejection of a nil/low withholding certificate under s.197 was challenged on the ground that the AO fixed withholding at 8.75% by presuming a dependent agent PE in India based solely on findings from earlier years. The court held that taxability and PE determination are assessment-year specific, and the ITAT's findings for AYs 2021-22 and 2022-23 that no dependent agent PE existed materially undermined reliance on past assessments for current withholding purposes. As the challenge for AY 2024-25 was withdrawn and there was no demonstrated PE finding for subsequent years, the AO was directed to reconsider the s.197 certificate for AY 2025-26 afresh on that year's facts. - HC
Rejection of a nil/low withholding certificate under s.197 was challenged on the ground that the AO fixed withholding at 8.75% by presuming a dependent agent PE in India based solely on findings from earlier years. The court held that taxability and PE determination are assessment-year specific, and the ITAT's findings for AYs 2021-22 and 2022-23 that no dependent agent PE existed materially undermined reliance on past assessments for current withholding purposes. As the challenge for AY 2024-25 was withdrawn and there was no demonstrated PE finding for subsequent years, the AO was directed to reconsider the s.197 certificate for AY 2025-26 afresh on that year's facts. - HC
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