Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
TDS u/s 195 - Disallowance of management fee paid by invoking the provisions of section 40(a)(i) - whether payment of management fees cannot be regarded as fees for technical services as per the DTAA between India and the U. K. - For ascertaining chargeability to tax reference to the relevant DTAA is essential - we hold that the assessee’s services were managerial in nature and not technical services. Hence, the assessee is not liable to deduct TDS on the same. - AT
TDS u/s 195 - Disallowance of management fee paid by invoking the provisions of section 40(a)(i) - whether payment of management fees cannot be regarded as fees for technical services as per the DTAA between India and the U. K. - For ascertaining chargeability to tax reference to the relevant DTAA is essential - we hold that the assessee’s services were managerial in nature and not technical services. Hence, the assessee is not liable to deduct TDS on the same. - AT
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