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...
Payments for a non-exclusive, non-transferable and non-sublicensable licence to use software internally do not constitute royalty under Article 12(3) of the India-USA DTAA where the licensor retains copyright and proprietary rights and the user cannot commercially exploit, modify, sublicense, reverse engineer or copy the software except for backup. Such payments concern use of a copyrighted article, eliminating withholding-tax liability as royalty. Payments for video-conferencing equipment and allied products are not fees for technical services merely because installation, setup and training accompany the supply. Withholding applies only to the separately identified installation, setup and training component, subject to the applicable India-Germany DTAA rate.
Payments for a non-exclusive, non-transferable and non-sublicensable licence to use software internally do not constitute royalty under Article 12(3) of the India-USA DTAA where the licensor retains copyright and proprietary rights and the user cannot commercially exploit, modify, sublicense, reverse engineer or copy the software except for backup. Such payments concern use of a copyrighted article, eliminating withholding-tax liability as royalty. Payments for video-conferencing equipment and allied products are not fees for technical services merely because installation, setup and training accompany the supply. Withholding applies only to the separately identified installation, setup and training component, subject to the applicable India-Germany DTAA rate.
Note: It is a system-generated summary and is for quick reference only.
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