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 ...
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Market data charges recovered from Indian associated enterprises were not taxable as royalty under the India-USA DTAA, as the facts and legal position matched earlier Tribunal decisions and no distinction was established. The related addition was deleted. Reimbursements of salary and employee-related costs for seconded employees were likewise not treated as fees for included services or fees for technical services under the India-USA DTAA, following an earlier Tribunal ruling on comparable expense recoveries. The addition for employee-related reimbursements was deleted, while interest was to be levied consequentially in accordance with law.
Market data charges recovered from Indian associated enterprises were not taxable as royalty under the India-USA DTAA, as the facts and legal position matched earlier Tribunal decisions and no distinction was established. The related addition was deleted. Reimbursements of salary and employee-related costs for seconded employees were likewise not treated as fees for included services or fees for technical services under the India-USA DTAA, following an earlier Tribunal ruling on comparable expense recoveries. The addition for employee-related reimbursements was deleted, while interest was to be levied consequentially in accordance with law.
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