Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Receipts of a German tax resident individual for market support, business development, managerial and consultancy services were treated as independent personal services under Article 14 of the India-Germany DTAA, not fees for technical services under Article 12. The Tribunal held that Article 14 is the specific treaty provision for an individual's independent professional activities and, once its conditions are met, the income cannot be recharacterised under Article 12. As the assessee had no fixed base in India and did not exceed the treaty stay threshold, the receipts were taxable only in Germany. The additions for A.Y. 2018-19 were deleted, and the same treatment was applied for A.Y. 2019-20, subject to verification of the year of receipt for certain payments.
Receipts of a German tax resident individual for market support, business development, managerial and consultancy services were treated as independent personal services under Article 14 of the India-Germany DTAA, not fees for technical services under Article 12. The Tribunal held that Article 14 is the specific treaty provision for an individual's independent professional activities and, once its conditions are met, the income cannot be recharacterised under Article 12. As the assessee had no fixed base in India and did not exceed the treaty stay threshold, the receipts were taxable only in Germany. The additions for A.Y. 2018-19 were deleted, and the same treatment was applied for A.Y. 2019-20, subject to verification of the year of receipt for certain payments.
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