Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
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Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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Customs exemption notification amendments operate prospectively unless they expressly provide for retrospective effect. An amendment commencing after the relevant Bills of Lading cannot govern imports of second-hand highly specialised equipment covered by those earlier Bills or justify refusal to consider provisional release. The request for provisional release must instead be considered under the law applicable to those imports; upon satisfaction of imposed conditions, the goods are to be released provisionally, without prejudice to independent adjudication proceedings.
Customs exemption notification amendments operate prospectively unless they expressly provide for retrospective effect. An amendment commencing after the relevant Bills of Lading cannot govern imports of second-hand highly specialised equipment covered by those earlier Bills or justify refusal to consider provisional release. The request for provisional release must instead be considered under the law applicable to those imports; upon satisfaction of imposed conditions, the goods are to be released provisionally, without prejudice to independent adjudication proceedings.
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