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...
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For treaty purposes, a taxpayer who was resident in both States under domestic law was treated as resident of Kazakhstan under the Article 4 tie-breaker, because he had no permanent home in India, was based in Kazakhstan, and his personal and economic relations were closer there. Salary earned for employment exercised in Kazakhstan was therefore taxable only in Kazakhstan, and the India addition was deleted. Rental income from a London property was governed by the India-United Kingdom DTAA and, under Article 6, was taxable only in the State where the property was situated, so that addition was also deleted. Dividend income from Netherlands shares was remanded for de novo adjudication under the India-Netherlands DTAA, with foreign tax credit to be considered if taxed in India. Interest income was directed to be taxed at the 10% treaty rate under the India-Kazakhstan DTAA.
For treaty purposes, a taxpayer who was resident in both States under domestic law was treated as resident of Kazakhstan under the Article 4 tie-breaker, because he had no permanent home in India, was based in Kazakhstan, and his personal and economic relations were closer there. Salary earned for employment exercised in Kazakhstan was therefore taxable only in Kazakhstan, and the India addition was deleted. Rental income from a London property was governed by the India-United Kingdom DTAA and, under Article 6, was taxable only in the State where the property was situated, so that addition was also deleted. Dividend income from Netherlands shares was remanded for de novo adjudication under the India-Netherlands DTAA, with foreign tax credit to be considered if taxed in India. Interest income was directed to be taxed at the 10% treaty rate under the India-Kazakhstan DTAA.
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