Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Dividend distribution tax on dividends paid to a Netherlands-resident shareholder raises the question whether the lower India-Netherlands DTAA rate overrides the domestic rate under Section 115-O. Although High Court authority supported treaty-rate application, the issue was pending before the Supreme Court, which had advised High Courts to consider stays in matters involving the same controversy. Applying judicial discipline, the Tribunal declined to decide the treaty-rate claim pending Supreme Court adjudication. The appellate order was set aside and remanded for fresh adjudication in line with the Supreme Court's eventual decision.
Dividend distribution tax on dividends paid to a Netherlands-resident shareholder raises the question whether the lower India-Netherlands DTAA rate overrides the domestic rate under Section 115-O. Although High Court authority supported treaty-rate application, the issue was pending before the Supreme Court, which had advised High Courts to consider stays in matters involving the same controversy. Applying judicial discipline, the Tribunal declined to decide the treaty-rate claim pending Supreme Court adjudication. The appellate order was set aside and remanded for fresh adjudication in line with the Supreme Court's eventual decision.
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TaxTMI 
TaxTMI 
of 4894 
