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...
Excess DDT paid on dividend distributed to a foreign parent was held refundable/adjustable by applying the beneficial DTAA rate. Since the shareholder was the beneficial owner and tax resident of the treaty partner jurisdiction, section 90(2) mandated application of Article 10 limiting tax on dividends to 10%, overriding the higher domestic rate charged under section 115-O. The plea that the return-filing utility did not permit claiming the treaty rate was accepted in principle, relying on the duty of the tax administration to facilitate compliance rather than defeat lawful claims through technical hurdles. The AO was directed to apply 10% and grant consequential relief. - ITAT
Excess DDT paid on dividend distributed to a foreign parent was held refundable/adjustable by applying the beneficial DTAA rate. Since the shareholder was the beneficial owner and tax resident of the treaty partner jurisdiction, section 90(2) mandated application of Article 10 limiting tax on dividends to 10%, overriding the higher domestic rate charged under section 115-O. The plea that the return-filing utility did not permit claiming the treaty rate was accepted in principle, relying on the duty of the tax administration to facilitate compliance rather than defeat lawful claims through technical hurdles. The AO was directed to apply 10% and grant consequential relief. - ITAT
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