Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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Repair and overhaul payments to non-residents were not chargeable as fees for technical services under the applicable DTAA because the make available condition was not shown to be satisfied. In the absence of technical knowledge, know-how or skill being made available for independent future use, no tax deduction obligation arose under section 195, and the disallowance under section 40(a)(i) could not be sustained. The Tribunal followed its earlier coordinate Bench decision in the assessee's own case and deleted the disallowance.
Repair and overhaul payments to non-residents were not chargeable as fees for technical services under the applicable DTAA because the make available condition was not shown to be satisfied. In the absence of technical knowledge, know-how or skill being made available for independent future use, no tax deduction obligation arose under section 195, and the disallowance under section 40(a)(i) could not be sustained. The Tribunal followed its earlier coordinate Bench decision in the assessee's own case and deleted the disallowance.
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