Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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Fixed place permanent establishment under the India-Thailand DTAA requires cogent evidence that the non-resident enterprise carried on its business through a place at its disposal in India. Survey material showing expatriates working with an Indian group company and receiving remuneration from a Japanese parent did not establish that they acted for the Thailand-based supplier, were deputed by it, or that it had a fixed place of business in India. Associated-enterprise status alone was insufficient to create a permanent establishment. On identical facts, the supplier was treated as having no permanent establishment in India, making the transfer-pricing grounds infructuous.
Fixed place permanent establishment under the India-Thailand DTAA requires cogent evidence that the non-resident enterprise carried on its business through a place at its disposal in India. Survey material showing expatriates working with an Indian group company and receiving remuneration from a Japanese parent did not establish that they acted for the Thailand-based supplier, were deputed by it, or that it had a fixed place of business in India. Associated-enterprise status alone was insufficient to create a permanent establishment. On identical facts, the supplier was treated as having no permanent establishment in India, making the transfer-pricing grounds infructuous.
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