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...
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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