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...
Question whether fees for technical services paid to a foreign resident are taxable in India turns on the source of income (where the contract was negotiated and executed), not merely receipt in India; factual dispute exists whether an Indian purchase order reflects an Indian source or whether the contract and performance were effected by an overseas branch, and the assessee failed to place conclusive evidence. The assessee bears the primary onus to prove entitlement to exemption and must produce cogent evidence. Matter remanded to the assessing officer for de novo reassessment and re examination of evidence.
Question whether fees for technical services paid to a foreign resident are taxable in India turns on the source of income (where the contract was negotiated and executed), not merely receipt in India; factual dispute exists whether an Indian purchase order reflects an Indian source or whether the contract and performance were effected by an overseas branch, and the assessee failed to place conclusive evidence. The assessee bears the primary onus to prove entitlement to exemption and must produce cogent evidence. Matter remanded to the assessing officer for de novo reassessment and re examination of evidence.
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