Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Offshore principal-to-principal sales of CKD kits, raw materials, spare parts and CBU cars may fall outside Indian taxation where contracts are concluded abroad and no further sales activity occurs in India. Mere ownership of an Indian subsidiary does not create a fixed place permanent establishment where the foreign enterprise has no right to use its premises, no place of management there, and conducts no operations in India. An Indian entity acting only as a communication channel, without contract-concluding authority or habitual order securing role, is not a dependent agent. In the absence of a permanent establishment, no profits are attributable to India under the treaty.
Offshore principal-to-principal sales of CKD kits, raw materials, spare parts and CBU cars may fall outside Indian taxation where contracts are concluded abroad and no further sales activity occurs in India. Mere ownership of an Indian subsidiary does not create a fixed place permanent establishment where the foreign enterprise has no right to use its premises, no place of management there, and conducts no operations in India. An Indian entity acting only as a communication channel, without contract-concluding authority or habitual order securing role, is not a dependent agent. In the absence of a permanent establishment, no profits are attributable to India under the treaty.
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