Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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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