Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Diamond grading and certification payments to non-resident laboratories are analysed as consideration for independent examination and reporting of a diamond's physical characteristics, rather than managerial, technical or consultancy services. The use of specialised personnel or equipment does not alone convert such payments into fees for technical services. Under the India-USA and India-UK treaty provisions on fees for included services, a grading report does not "make available" technical knowledge, skill, know-how or a process because it does not enable the recipient to conduct future grading independently. In the absence of a permanent establishment, the payments are discussed as business profits not chargeable to tax in India, with no related withholding obligation.
Diamond grading and certification payments to non-resident laboratories are analysed as consideration for independent examination and reporting of a diamond's physical characteristics, rather than managerial, technical or consultancy services. The use of specialised personnel or equipment does not alone convert such payments into fees for technical services. Under the India-USA and India-UK treaty provisions on fees for included services, a grading report does not "make available" technical knowledge, skill, know-how or a process because it does not enable the recipient to conduct future grading independently. In the absence of a permanent establishment, the payments are discussed as business profits not chargeable to tax in India, with no related withholding obligation.
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