Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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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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