The ITAT held that late filing of Form 67 cannot defeat a valid FTC claim. The ruling clarifies that procedural delays do not override substantive treaty ...

Delhi GST allows taxpayers to correct past ITC denials caused solely by Section 16(4) time limits, applying Section 16(5)/(6) via a special rectification ...

ITAT Bangalore rules that Section 80P deductions cannot be claimed if the return is filed after the due date. The decision reinforces compliance with Section 80AC(ii) and aligns with Madras HC ...

The Court upheld GST tax and penalty where multiple goods were transported without invoices or E-way bills. Subsequent production of documents at the appellate stage was held insufficient to cure ...

Instead of lacing up their roller skates for the three remaining home games of the season, Coyote Country Roller Derby pulled up the tape last September from the local gymnasium in which they had ...

The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the ...

Noting that exemption was allowed in multiple subsequent years on identical facts, the Tribunal rejected the Revenue’s stand.

High Court ruled that software consultancy services provided to a foreign parent on a principal-to-principal basis qualify as export of services. Refund rejection treating them as intermediary ...

The Tribunal held that enhancing profit to 10% without comparables was arbitrary. Past accepted margins around 6% had to guide estimation. Income was directed to be computed at ...

The issue was whether satellite transmission fees constitute royalty in India. The Tribunal held that Article 12 of the DTAA governs and the receipts are not royalty. Domestic law amendments cannot ...

The High Court held that GST demands for periods prior to approval of a resolution plan cannot survive once the plan is sanctioned under the IBC. Past statutory dues not forming part of the plan stand ...

The court held that valid registration under income-tax law is a relevant factor under FCRA and cannot be ignored. Failure to consider it violated Section 52, which makes FCRA supplementary to other ...