Sandhra Suresh
![Carry Forward of STCL allowed Despite Treaty-Exempt Gains: ITAT Mumbai Rules in Favour of Goldman Sachs (Singapore) Pte [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101384-goldman-sachs-taxscan.webp "Carry Forward of STCL allowed Despite Treaty-Exempt Gains: ITAT Mumbai Rules in Favour of Goldman Sachs (Singapore) Pte [Read Order]")
Carry Forward of STCL allowed Despite Treaty-Exempt Gains: ITAT Mumbai Rules in Favour of Goldman Sachs (Singapore) Pte [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour of Goldman Sachs (Singapore) Pte., allowing the carry forward of...
![GST Portal Access Restored: Calcutta HC Allows Fresh Appeal Against Section 73 Order, Directs Reconsideration of Pending SCN [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101189-gst-portal-access-restored-calcutta-hc-fresh-appeal-section-73-order-directs-reconsideration-pending-scn-taxscan.webp "GST Portal Access Restored: Calcutta HC Allows Fresh Appeal Against Section 73 Order, Directs Reconsideration of Pending SCN [Read Order]")
![Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101195-reassessment-tangible-material-bombay-hc-bombay-hc-quashes-bpcl-taxscan.webp "Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]")
![Ex-Parte Order Raising ₹19.79 Lakh GST Demand Set Aside: Delhi HC Permits ₹10.22 Lakh Tax Deposit and Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101159-exparte-order-taxscan.webp "Ex-Parte Order Raising ₹19.79 Lakh GST Demand Set Aside: Delhi HC Permits ₹10.22 Lakh Tax Deposit and Fresh Adjudication [Read Order]")
Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) Mumbai has struck down the 10% ad hoc transfer pricing (TP) adjustment made on Siemens AG’s technical service transactions with Indian ...
![Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100773-technical-services-itat-methodologically-invalid-adjustment-unsustainable-taxscan.webp "Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]")
Offshore Supply and AOP Allegation in Power Grid Contracts: ITAT Finds No AOP, Rules Offshore Income Not Taxable in India [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that Siemens AG’s offshore supply income under contracts with Power Grid Corporation of India Ltd. (PGCIL) is not taxable in...
![Offshore Supply and AOP Allegation in Power Grid Contracts: ITAT Finds No AOP, Rules Offshore Income Not Taxable in India [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100800-itat-mumbai-offshore-supply-and-aop-allegation-taxscan.webp "Offshore Supply and AOP Allegation in Power Grid Contracts: ITAT Finds No AOP, Rules Offshore Income Not Taxable in India [Read Order]")
Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) Mumbai has ruled that consideration received by Siemens AG from the supply of standard software to Indian customers does not constitute...
![Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100757-dtaa-supreme-court-india-germany-dtaa-taxscan.webp "Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]")
Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has reaffirmed that Siemens Aktiengesellschaft (Siemens AG), a tax resident of Germany, is liable to tax on royalty and fees for...
![Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100680-siemens-itat-taxscan.webp "Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]")
Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]
The principal bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi held that composite works contracts are not taxable as ECIS and the Tribunal set aside ₹36 lakh servicetax...
![Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100520-cestat-lakh-service-tax-demand-penalty-taxscan.webp "Composite Works Contracts Not Taxable as ECIS: CESTAT Sets Aside ₹36 Lakh Service Tax Demand and Penalty [Read Order]")
False Claim of Lack of Air Conditioning Facility: CESTAT Upholds Rs. 4.96 Lakh Service Tax and Penalty on Restaurant [Read Order]
The Principal bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed the appeal of M/s Gurukripa Shahenshah Veg & Non-Veg Restaurant, upholding the service tax demand...
![False Claim of Lack of Air Conditioning Facility: CESTAT Upholds Rs. 4.96 Lakh Service Tax and Penalty on Restaurant [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100528-servicetax-restaurant-taxscan.webp "False Claim of Lack of Air Conditioning Facility: CESTAT Upholds Rs. 4.96 Lakh Service Tax and Penalty on Restaurant [Read Order]")