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Search results for: ITAT declares

Pune ITAT's Order for BMC Software Asia Pacific

ITAT Declares Income as Tax-free from Software License & Services

The Pune bench Income Tax Appellate Tribunal (ITAT) specified that the income made through IT support services and software licenses would not be levied with any tax. The taxpayer, BMC Software Asia Pacific Pte Ltd is working in selling Software products to end users and customers, and the Assessing Officer (AO) revealed that the taxpayer […]

ITAT's Kolkata Order for Tata Medical Centre Trust

ITAT Declares the Revisionary Order Invalid Due to Lack of DIN

The Kolkata Bench of the ITAT has refused the revisionary order that the Income Tax Authority is passing without quoting Document Identification No. (DIN) in the mentioned order, as required by the CBDT Circular No.19/2019, on 14.08.2019. The Bench, consisting of Mr Sanjay Garg (Judicial Member) and Mr Girish Agrawal (Accountant Member), ruled that since […]

Madras HC's Order in Case of Volvo Auto India Private Limited vs. Union of India & Ors

Madras HC Declares GST Extension Notifications Under Section 168A Unconstitutional

The extension GST notification issued under Section 168A of the CGST Act, 2017, which extended the time limit for adjudication, has been quashed by the Madras High Court. The bench of Justice Mohammed Shaffiq ruled that the Notification No. 09/2023 has specified poor in law since its issuance was not occasioned via a force majeure […]

Madras HC's Order in the Case of Mrs.Lakshmi Periyasamy vs. State Tax Officer

Madras HC Declares GST Assessment Order Against Deceased Individual Null and Void

The Madras High Court has decided to cancel a tax order that was issued against a person who has passed away. The court ruled that the order was invalid and had no legal standing. It was outlined by the order passed by Justice Mohammed Shaffiq that tax proceedings started under the name of a deceased […]

Madras HC's Order for M/s.Engineering Aids

Madras HC Declares Order Invalid Without Considering Assessee Response

In a recent instance, the High Court (HC) of Madras ruled that the ruling made in accordance with section 74 of the GST, 2017, without taking the assessee’s response into account, is invalid. Engineering aids, on 5/04/2022, the applicant questioned the impugned order issued under section 74 of the goods and services tax act 2017 […]

No Royalty Tax on Fee for Database License Access

ITAT: No Royalty Tax on Fee for Access of Database License

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench removed the sum on account of presumed authority taxable under section 9 (l)(vi) of the Income Tax Act, 1961 “Get to know complete guide of TDS provisions under income tax act 1961 at here. Also, we include several topics as TDS returns, TDS due dates, penalt. Read […]

TDS Exempted on Rent If Services on Casual Basis

ITAT: Act for Non-deduction of TDS on Rent If Accommodation Services

The Income Tax Appellate Tribunal (ITAT), the Bench of Mumbai judged that TDS should not be deducted on the rent if the accommodation services were considered on a random basis. The taxpayer Dadiba kali Pundole Esplanade House has the business auction fine promoting, publishing, documenting, executing, decorative arts, and selling arts. Under section 143(1) the […]

Tax Levy on Software Payment from a Foreign Company

IT Levy on Payment by Distributor for Acquiring Software from Overseas

The income tax appellate tribunal (ITAT) Bangalore ruled that the return on getting the software from the foreign company is to be taxed and implemented by the distributor. The taxpayer is the owner of Kaseya Software India Pvt Ltd and has the charge to distribute the software in India, handling the events and several other […]

Calcutta HC's Order In Case of M/s. Prakriti Eminent Height LLP vs. Senior Joint Commissioner of Revenue & Ors

Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73

The Calcutta High Court has granted interim relief in a challenge to a time-barred demand made under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act), by temporarily halting the recovery process and directing the deposit of 10% of the disputed tax amount so that it may fully consider […]

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