Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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Under the India-Netherlands DTAA, executive search services that are separate from a licensing arrangement and do not make available technical knowledge, skill, know-how or processes are addressed as neither fees for technical services nor royalty. The note also distinguishes managerial services from treaty-defined technical services, while requiring examination of the specific services under a shared-services agreement. Reimbursements of actual expenses without a profit element are treated separately from fees for technical services. Interest on income-tax refunds is subject to the treaty interest provision, and tax on treaty-covered income cannot exceed the treaty-prescribed rate, including through surcharge and cess. Tax deducted at source credit remains subject to factual verification.
Under the India-Netherlands DTAA, executive search services that are separate from a licensing arrangement and do not make available technical knowledge, skill, know-how or processes are addressed as neither fees for technical services nor royalty. The note also distinguishes managerial services from treaty-defined technical services, while requiring examination of the specific services under a shared-services agreement. Reimbursements of actual expenses without a profit element are treated separately from fees for technical services. Interest on income-tax refunds is subject to the treaty interest provision, and tax on treaty-covered income cannot exceed the treaty-prescribed rate, including through surcharge and cess. Tax deducted at source credit remains subject to factual verification.
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