Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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Whether a higher withholding rate under s.197 could be imposed on payments to a non-resident supplier on the premise of a PE in India was examined. Since the earlier s.197 certificates were consistently issued at 1.5%, and the revenue's sole basis for increasing the rate to 3.5% (a finding of PE for AY 2022-23) stood set aside by the ITAT, the higher-rate direction lost its legal foundation. The impugned 3.5% certificate was quashed and a fresh certificate at 1.5% was directed within 15 days; future s.197 certificates were also directed to be issued at 1.5% unless the ITAT order is reversed/modified or fresh evidence of PE emerges, in which case notice and opportunity must precede any higher-rate certificate. - HC
Whether a higher withholding rate under s.197 could be imposed on payments to a non-resident supplier on the premise of a PE in India was examined. Since the earlier s.197 certificates were consistently issued at 1.5%, and the revenue's sole basis for increasing the rate to 3.5% (a finding of PE for AY 2022-23) stood set aside by the ITAT, the higher-rate direction lost its legal foundation. The impugned 3.5% certificate was quashed and a fresh certificate at 1.5% was directed within 15 days; future s.197 certificates were also directed to be issued at 1.5% unless the ITAT order is reversed/modified or fresh evidence of PE emerges, in which case notice and opportunity must precede any higher-rate certificate. - HC
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