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...
Virtual performance of services by e-mail, video conferencing or conference calls was not treated as physical rendition in India for withholding tax purposes, because no specific provision in law or the DTAA deemed such services to be physically rendered in India. The Court also upheld refusal of a nil certificate under Section 197, reading Rule 28AA to require consideration of existing and estimated tax liability, including prior assessed liability; subsisting adverse findings in the petitioner's own case justified rejection. It declined to decide the treaty-based non-taxability claim on merits in writ jurisdiction, as the same issue was already pending in appellate proceedings.
Virtual performance of services by e-mail, video conferencing or conference calls was not treated as physical rendition in India for withholding tax purposes, because no specific provision in law or the DTAA deemed such services to be physically rendered in India. The Court also upheld refusal of a nil certificate under Section 197, reading Rule 28AA to require consideration of existing and estimated tax liability, including prior assessed liability; subsisting adverse findings in the petitioner's own case justified rejection. It declined to decide the treaty-based non-taxability claim on merits in writ jurisdiction, as the same issue was already pending in appellate proceedings.
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