Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Web hosting receipts are described as consideration for availing standard hosting facilities, not for use or right to use equipment, because the server space, connectivity and infrastructure remained under the provider's possession and control. The text also states that web hosting did not make available technical knowledge, skill, know-how or process, so it did not fall within fees for technical services under the India-USA DTAA. It further records that a unilateral domestic-law expansion of royalty cannot enlarge the narrower treaty definition, and the treaty prevails where more beneficial. On that basis, the receipts were treated as not taxable in India as royalty or FTS.
Web hosting receipts are described as consideration for availing standard hosting facilities, not for use or right to use equipment, because the server space, connectivity and infrastructure remained under the provider's possession and control. The text also states that web hosting did not make available technical knowledge, skill, know-how or process, so it did not fall within fees for technical services under the India-USA DTAA. It further records that a unilateral domestic-law expansion of royalty cannot enlarge the narrower treaty definition, and the treaty prevails where more beneficial. On that basis, the receipts were treated as not taxable in India as royalty or FTS.
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