Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Taxability of receipts from non-customised software, SaaS and related services under the India-Ireland DTAA depends on whether automated facilities involve the requisite human element and constitute specialised services rather than standard facilities available to all users. The note distinguishes this fees-for-technical-services inquiry from software royalty analysis under the India-USA DTAA and identifies the need to examine customer-specific service delivery, training and reseller involvement. Where such receipts are taxable, the beneficial treaty rate applies without surcharge or education cess. It also addresses statutory interest on refunds and verification of TDS adjustment.
Taxability of receipts from non-customised software, SaaS and related services under the India-Ireland DTAA depends on whether automated facilities involve the requisite human element and constitute specialised services rather than standard facilities available to all users. The note distinguishes this fees-for-technical-services inquiry from software royalty analysis under the India-USA DTAA and identifies the need to examine customer-specific service delivery, training and reseller involvement. Where such receipts are taxable, the beneficial treaty rate applies without surcharge or education cess. It also addresses statutory interest on refunds and verification of TDS adjustment.
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