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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 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 […]

Madras High Court's Order for Smt.K.Malathi

Madras HC: No GST Liability on Director If it is Not Provable That the Company is Unable to Pay During Liquidation Proceedings

The recent ruling by the Madras High Court states that the director isn’t responsible for paying GST if it’s unclear whether the company can settle the dues during liquidation proceedings. During an inspection at SKMPL’s factory, State GST Officers seized documents leading to a show cause notice issued under Section 74 of the CGST & […]

Calcutta HC's Order for IFGL Refractories Ltd. & Anr

Calcutta HC: An Explanation to I-T Section 10AA(1) is Constitutionally Valid Added by Finance Act

The constitutional validity of the explanation to Section 10AA(1) of the Income Tax Act inserted by the Finance Act 2017, upheld by the Calcutta High Court. The bench of Justice Md. Nizamuddin witnessed that the principle of legal expectation does not apply to the case of the petitioner, and the explanation after Subsection (1) of […]

Madras HC'S Order for EPMS Property Services Private Limited

GST: Madras HC Quashes Order Departed Under Violation of Natural Justice

Under the Goods and services tax act 2017, the Madras High Court set aside the passed assessment order which was a breach of the natural justice principle. EPMs Property Services Private Limited, the applicant has challenged the assessment orders which was passed beneath the provisions of the Tamil Nadu Goods and Services Taxes Act, 2017, […]

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