Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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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