The issue was whether pigmy agents are independent service providers or employees. The Court held they are employees, so their remuneration is not a taxable supply under ...

The issue involved denial of refund on the ground that services were intermediary in nature. The Court held that absence of findings on the agreement and nature of services invalidated the order. The ...

The Tribunal held that CPC cannot make adjustments without issuing prior notice under Section 143(1)(a). The disallowance of TDS credit was set aside for lack of ...

The Court found that the appellate authority rejected the appeal solely on delay without examining the reasons provided. It ...

The issue involved whether fresh scrutiny could be initiated after filing a modified return under Section 170A. The Court held that where assessment is already completed, the AO can only modify income ...

The judgment clarifies that subsequent departmental communications do not extend limitation periods. The appeal must be filed against the original order within statutory ...

The issue was whether indemnity obligations arise only after final appellate confirmation. The Supreme Court held that liability arises once it crystallises, requiring immediate discharge by the ...

The issue was whether ITC is available on GST paid for leasehold rights used to build a plant. The ruling held ITC is blocked as the expense is linked to construction of immovable property, with ...

The case clarifies that Section 74 requires clear evidence of fraud or wilful suppression. Mere reliance on third-party alerts without independent inquiry is insufficient. The ruling protects ...

Kerala High Court set aside ITAT orders as mechanical and non-speaking, holding that the Tribunal failed to independently analyze facts, consider submissions, and provide reasoned findings; matter ...

The Tribunal upheld cost-to-cost reimbursements for personnel and IT expenses where documentation and business purpose were established. However, advertisement expenses were disallowed due to absence ...

The Tribunal ruled that failure to issue prior notice before making adjustments violates the mandatory provisions of Section 143(1)(a). Such procedural lapse renders the entire adjustment legally ...