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...
Employer's PF/ESI contribution was distinguished from employees' contribution under Checkmate Services: deduction remains available under section 43B if payment is made before the return-filing due date, so the Assessing Officer was directed to verify the deposit date and allow the claim if timely paid. The Tribunal also accepted the claim for refund of excess Dividend Distribution Tax, applying the India-Japan DTAA and the principle that a more beneficial treaty rate overrides the domestic rate; any tax paid in excess of the treaty rate was held refundable, with the exact amount to be computed by the Assessing Officer. The appeal was partly allowed.
Employer's PF/ESI contribution was distinguished from employees' contribution under Checkmate Services: deduction remains available under section 43B if payment is made before the return-filing due date, so the Assessing Officer was directed to verify the deposit date and allow the claim if timely paid. The Tribunal also accepted the claim for refund of excess Dividend Distribution Tax, applying the India-Japan DTAA and the principle that a more beneficial treaty rate overrides the domestic rate; any tax paid in excess of the treaty rate was held refundable, with the exact amount to be computed by the Assessing Officer. The appeal was partly allowed.
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