Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Page of 4891
Press 'Enter' after typing page number.
941 to 960 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Diamond grading and certification charges for examining diamonds and issuing reports of their physical characteristics do not constitute fees for technical services merely because the provider uses specialised knowledge, equipment or qualified personnel. Where the service neither imparts managerial, technical or consultancy advice nor enables the recipient to perform diamond grading independently, the treaty "make available" condition is not met. Payments not chargeable to tax in India do not trigger withholding obligations on payments to non-residents. Accordingly, the demand for failure to deduct tax and consequential interest was deleted, and the Revenue's appeals were dismissed.
Diamond grading and certification charges for examining diamonds and issuing reports of their physical characteristics do not constitute fees for technical services merely because the provider uses specialised knowledge, equipment or qualified personnel. Where the service neither imparts managerial, technical or consultancy advice nor enables the recipient to perform diamond grading independently, the treaty "make available" condition is not met. Payments not chargeable to tax in India do not trigger withholding obligations on payments to non-residents. Accordingly, the demand for failure to deduct tax and consequential interest was deleted, and the Revenue's appeals were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
