Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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Legal services rendered by the partnership were treated as professional services, not fees for technical services; receipts from Indian engagements could not be taxed under section 9(1)(vii), and the related addition was deleted. The Tribunal also held that a UK partnership was fiscally transparent under UK law, so treaty protection under the India-UK DTAA extends only to the extent the income is taxed in the UK as income of a resident. Non-UK resident partners could not invoke the India-UK DTAA merely by being partners in the firm; their taxability had to be examined under the DTAAs of their respective countries of residence. The matter was remanded to the Assessing Officer for that limited examination.
Legal services rendered by the partnership were treated as professional services, not fees for technical services; receipts from Indian engagements could not be taxed under section 9(1)(vii), and the related addition was deleted. The Tribunal also held that a UK partnership was fiscally transparent under UK law, so treaty protection under the India-UK DTAA extends only to the extent the income is taxed in the UK as income of a resident. Non-UK resident partners could not invoke the India-UK DTAA merely by being partners in the firm; their taxability had to be examined under the DTAAs of their respective countries of residence. The matter was remanded to the Assessing Officer for that limited examination.
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