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...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Tax treaty exemption for operation of airline and cargo services was held applicable, the competent authority's issuance of a certificate at a reduced withholding rate rested on an incorrect belief about outstanding assessments and thus reflected non-application of mind and inconsistent administration; because assessments showed no tax payable for the airline services, the HC set aside the impugned certificate and directed issuance of a NIL-rate certificate within seven days. The court noted taxable ground-handling and engineering services remain payable and were not affected.
Tax treaty exemption for operation of airline and cargo services was held applicable, the competent authority's issuance of a certificate at a reduced withholding rate rested on an incorrect belief about outstanding assessments and thus reflected non-application of mind and inconsistent administration; because assessments showed no tax payable for the airline services, the HC set aside the impugned certificate and directed issuance of a NIL-rate certificate within seven days. The court noted taxable ground-handling and engineering services remain payable and were not affected.
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