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...
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Whether milestone payments constituted "fees for technical services" under Article 12(4) of the India-Germany DTAA: Tribunal found that milestone deliverables (organizational diagrams, work programmes, quality assurance plans, preliminary system design) were preparatory, non-independent steps integral to supply, installation and maintenance of rolling stock and did not amount to managerial, technical or consultancy services within Article 12(4); accordingly payments for Milestones A1, A3, A5 and A10 are not taxable as FTS. Charging of interest under section 234B: applying the Supreme Court's ruling on the prospective operation of the proviso to section 209(1), no interest under section 234B was chargeable for AY 2008-09. - ITAT
Whether milestone payments constituted "fees for technical services" under Article 12(4) of the India-Germany DTAA: Tribunal found that milestone deliverables (organizational diagrams, work programmes, quality assurance plans, preliminary system design) were preparatory, non-independent steps integral to supply, installation and maintenance of rolling stock and did not amount to managerial, technical or consultancy services within Article 12(4); accordingly payments for Milestones A1, A3, A5 and A10 are not taxable as FTS. Charging of interest under section 234B: applying the Supreme Court's ruling on the prospective operation of the proviso to section 209(1), no interest under section 234B was chargeable for AY 2008-09. - ITAT
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