Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Cloud-based communication platform subscription fees are not royalty where subscribers receive only limited, non-exclusive access and no copyright, source code, intellectual property, or embedded process is transferred. The provider's use of technology and processes to deliver the service does not give subscribers a right to use those processes. Such receipts constitute business income and are not taxable in India absent a permanent establishment. Tax deducted at source credit requires factual verification before it may be allowed in accordance with law.
Cloud-based communication platform subscription fees are not royalty where subscribers receive only limited, non-exclusive access and no copyright, source code, intellectual property, or embedded process is transferred. The provider's use of technology and processes to deliver the service does not give subscribers a right to use those processes. Such receipts constitute business income and are not taxable in India absent a permanent establishment. Tax deducted at source credit requires factual verification before it may be allowed in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
