Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Receipts from ancillary services connected with software licensing are considered in relation to their characterisation as fees for technical services and deemed accrual of income in India under section 9(1)(vi). The note records that the Tribunal's approach for a later assessment year relied on the Supreme Court's Engineering Analysis decision, whose review was subsequently dismissed. It further notes that no substantial question of law arose from the challenged order.
Receipts from ancillary services connected with software licensing are considered in relation to their characterisation as fees for technical services and deemed accrual of income in India under section 9(1)(vi). The note records that the Tribunal's approach for a later assessment year relied on the Supreme Court's Engineering Analysis decision, whose review was subsequently dismissed. It further notes that no substantial question of law arose from the challenged order.
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