Judgement

The AAR West Bengal rules hotel booking agent cannot exclude reimbursement from taxable value without contractual authorisation Under Rule 33


AAR Holds GST Applicable on Entire Hotel Booking Consideration as Applicant Fails Pure Agent Conditions

ITAT held that SBI cannot be treated as an assessee in default for non-deduction of TDS on foreign LTC reimbursements made in compliance with the Madras High Court's interim order.

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order

The ITAT Mumbai rules that reimbursement of legal expenses shared among association members does not attract TDS. 


ITAT Holds Reimbursement of Common Expenses Without Profit Not Liable for TDS

The ITAT Ahmedabad has held that reimbursement of ESOP costs by an Indian subsidiary to its foreign parent company constitutes employee compensation incurred for business purposes

ITAT Holds Reimbursement of ESOP Cost to Foreign Parent Company is Business Expenditure Deductible Under Section 37(1)

The High Court grants full ITC reimbursement, holding that the CST Act overrides the restrictive VAT notification on declared goods.

High Court Allows Full ITC on Declared Goods Sold in Inter-State Trade

ITAT rules CHA reimbursements cannot be taxed under Section 69A without proving ownership of funds.

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AAR Holds GST Applicable on Entire Hotel Booking Consideration as Applicant Fails Pure Agent Conditions

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order

ITAT Holds Reimbursement of Common Expenses Without Profit Not Liable for TDS

ITAT Holds Reimbursement of ESOP Cost to Foreign Parent Company is Business Expenditure Deductible Under Section 37(1)

High Court Allows Full ITC on Declared Goods Sold in Inter-State Trade

ITAT Deletes Rs.1.36 Crore Section 69A Addition Against Customs House Agent