Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Recovery of market data charges for third-party database access was held not taxable as royalty under Article 12 of the India-USA DTAA, because the facts matched earlier years and pendency of further appeals was not a valid reason to ignore binding coordinate bench decisions. Reimbursements of seconded employee-related expenses were also held not taxable as Fees for Included Services or Fees for Technical Services, as earlier coordinate bench rulings and a High Court dismissal had already taken the same view and no factual distinction was shown. Both substantive additions were directed to be deleted.
Recovery of market data charges for third-party database access was held not taxable as royalty under Article 12 of the India-USA DTAA, because the facts matched earlier years and pendency of further appeals was not a valid reason to ignore binding coordinate bench decisions. Reimbursements of seconded employee-related expenses were also held not taxable as Fees for Included Services or Fees for Technical Services, as earlier coordinate bench rulings and a High Court dismissal had already taken the same view and no factual distinction was shown. Both substantive additions were directed to be deleted.
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