Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on "data management services." Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within "data management services" covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. - HC
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on "data management services." Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within "data management services" covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. - HC
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