The tribunal held that remuneration received by a professional partner qualifies as professional income. The key takeaway is that such receipts can be taxed under Section ...

The dispute concerned whether food sold at cinema counters involved a taxable service. The Tribunal held such transactions to be pure sales of goods and set aside the service tax demand with ...

The Court declined to order criminal prosecution based on a complaint to the corporate regulator, holding such relief untenable in writ jurisdiction. The petitioner was left free to pursue remedies ...

The Tribunal held that pension paid by the US government is taxable only in the United States under the India–USA DTAA. The key takeaway is that beneficial treaty provisions prevail over Indian tax ...

The issue concerned non-implementation of a customs order allowing conversion of shipping bills to Drawback plus RoSCTL. The court directed the exporter to file a representation and ordered ...

Delhi High Court upheld customs duty paid by a broadcasting company but quashed penalties on directors, recognizing that ...

The Tribunal held that mandatory prior approval granted in a routine and non-speaking manner violates statutory requirements. Assessments framed on such approval were found legally ...

The High Court held that incentives earned by an advertising agency from media firms do not attract service tax when no separate service is rendered to them. The ruling clarifies that incidental ...

The ruling states that the appellate authority must decide grounds on merits after examining evidence, even if the assessee was non-cooperative. The case was sent back for reconsideration subject to ...

The issue concerned distribution of liquidation proceeds amid disputes over worker claim verification. The court permitted interim payments while directing independent re-verification of disputed ...

The court examined whether the services qualified as intermediary services and found the issue already settled by multiple prior rulings. It quashed the refund rejection and directed sanction of ...

The NCLAT upheld the rejection of repayment plans submitted by personal guarantors under the I&B Code, as they failed to submit revised proposals despite extensions, confirming the legal procedure was ...