Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Allowability under section 43B was examined in relation to claimed royalty payments shown as book entries; the Tribunal held that the question turns on whether sums were actually paid and found that the appellate authorities did not verify records proving prior estimated royalty deposits and subsequent adjustments. The Tribunal directed remand to the assessing officer to examine state assessment orders, bank/payment records and related documentary evidence, afford the assessee an opportunity of hearing, and pass a fresh decision after factual verification; appeal allowed for statistical purposes.
Allowability under section 43B was examined in relation to claimed royalty payments shown as book entries; the Tribunal held that the question turns on whether sums were actually paid and found that the appellate authorities did not verify records proving prior estimated royalty deposits and subsequent adjustments. The Tribunal directed remand to the assessing officer to examine state assessment orders, bank/payment records and related documentary evidence, afford the assessee an opportunity of hearing, and pass a fresh decision after factual verification; appeal allowed for statistical purposes.
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