Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Taxability of distribution fee earned for granting BBC News Channel distribution rights was not decided on merits, as the assessee had raised a fresh claim before the appellate stage after originally offering the amount to tax. Taking note of the CBDT circular that only legitimate tax should be assessed and collected, the ITAT restored the matter to the Jurisdictional Assessing Officer for de novo consideration on merits, with due opportunity of hearing to the assessee. The appeal was allowed for statistical purposes, and the question of tax liability remained open.
Taxability of distribution fee earned for granting BBC News Channel distribution rights was not decided on merits, as the assessee had raised a fresh claim before the appellate stage after originally offering the amount to tax. Taking note of the CBDT circular that only legitimate tax should be assessed and collected, the ITAT restored the matter to the Jurisdictional Assessing Officer for de novo consideration on merits, with due opportunity of hearing to the assessee. The appeal was allowed for statistical purposes, and the question of tax liability remained open.
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