Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Subsumation of pre-GST levies into GST reduced the effective tax incidence on DTH services, and that statutory reduction (despite a higher headline rate) created a pass through benefit which suppliers were obliged to transmit to consumers; failure to collect entertainment tax pre GST does not negate that obligation. The obligation to pass resulting tax/ITC benefits applies and was found unmet, with profiteering quantified by comparison of input tax credit to turnover (DGAP methodology) at the stated amount for the period, and the remedy directed as deposit into Central and State Consumer Welfare Funds with interest treatment governed prospectively by the amended rules.
Subsumation of pre-GST levies into GST reduced the effective tax incidence on DTH services, and that statutory reduction (despite a higher headline rate) created a pass through benefit which suppliers were obliged to transmit to consumers; failure to collect entertainment tax pre GST does not negate that obligation. The obligation to pass resulting tax/ITC benefits applies and was found unmet, with profiteering quantified by comparison of input tax credit to turnover (DGAP methodology) at the stated amount for the period, and the remedy directed as deposit into Central and State Consumer Welfare Funds with interest treatment governed prospectively by the amended rules.
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