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...
Licensing pre-existing technical documentation, know-how and a trademark for vehicle manufacture is characterised as a restricted right to use intellectual property, not consulting engineer service. The engineering nature of the material does not convert an independent licence into consultancy where the foreign provider was not engaged to solve a specific problem, provide advice or perform customised assistance; the demand was therefore unsustainable. For the period before section 66A, reverse-charge liability could not be imposed on an Indian service recipient without statutory authority, and reliance on rules beyond the show cause notice was impermissible. The impugned order was set aside with consequential relief.
Licensing pre-existing technical documentation, know-how and a trademark for vehicle manufacture is characterised as a restricted right to use intellectual property, not consulting engineer service. The engineering nature of the material does not convert an independent licence into consultancy where the foreign provider was not engaged to solve a specific problem, provide advice or perform customised assistance; the demand was therefore unsustainable. For the period before section 66A, reverse-charge liability could not be imposed on an Indian service recipient without statutory authority, and reliance on rules beyond the show cause notice was impermissible. The impugned order was set aside with consequential relief.
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