Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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TDS on Google AdWords payments turned on whether the platform charges were advertising contract payments under Section 194C or fees for technical services under Section 194J. The Tribunal held that fees for technical services require managerial, technical or consultancy services, and a sophisticated automated platform does not by itself create such services. It found Google AdWords to be a self-service system where keyword selection, budgeting and ad content were done by the advertiser, while matching, auction and display operated automatically, with no relevant evidence of direct human intervention. As advertising is specifically covered by Section 194C, the assessee's deduction rate was correct and it was not in default; the demand under Sections 201(1) and 201(1A) was deleted.
TDS on Google AdWords payments turned on whether the platform charges were advertising contract payments under Section 194C or fees for technical services under Section 194J. The Tribunal held that fees for technical services require managerial, technical or consultancy services, and a sophisticated automated platform does not by itself create such services. It found Google AdWords to be a self-service system where keyword selection, budgeting and ad content were done by the advertiser, while matching, auction and display operated automatically, with no relevant evidence of direct human intervention. As advertising is specifically covered by Section 194C, the assessee's deduction rate was correct and it was not in default; the demand under Sections 201(1) and 201(1A) was deleted.
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