Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Salary reimbursement for seconded employees was held not to be fee for technical services where, during secondment, the employees were released from the foreign entity, worked solely for the Indian company, and remained under its exclusive control, direction and supervision. The Indian company bore the salary cost, could evaluate, discipline, suspend and terminate the secondees, and tax was deducted in India on the salary payments. A small administrative disbursement made in Japan and reimbursed without markup did not change the character of the payment. The Tribunal therefore deleted the FTS addition and distinguished Centrica India Offshore on the facts; the same conclusion applied to the connected appeals.
Salary reimbursement for seconded employees was held not to be fee for technical services where, during secondment, the employees were released from the foreign entity, worked solely for the Indian company, and remained under its exclusive control, direction and supervision. The Indian company bore the salary cost, could evaluate, discipline, suspend and terminate the secondees, and tax was deducted in India on the salary payments. A small administrative disbursement made in Japan and reimbursed without markup did not change the character of the payment. The Tribunal therefore deleted the FTS addition and distinguished Centrica India Offshore on the facts; the same conclusion applied to the connected appeals.
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