Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
For fees for technical services, the Tribunal held that the domestic rate under section 115A(1)(b) applied because the remittance was within the RBI automatic route and no separate approval was required on the facts. It construed the approval condition practically, not as a barrier that would make compliance impossible, and applied section 90(2) to permit the assessee to use the more beneficial 10% domestic rate instead of the treaty rate. The education cess ground was dismissed as already settled against the assessee, and interest was treated as consequential.
For fees for technical services, the Tribunal held that the domestic rate under section 115A(1)(b) applied because the remittance was within the RBI automatic route and no separate approval was required on the facts. It construed the approval condition practically, not as a barrier that would make compliance impossible, and applied section 90(2) to permit the assessee to use the more beneficial 10% domestic rate instead of the treaty rate. The education cess ground was dismissed as already settled against the assessee, and interest was treated as consequential.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
