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...
Income taxable in India or not - FTS/FIS - payments received by the assessee from its Indian customers on account of Centralized Services - absence of PE in India - The Tribunal upheld CIT(A)'s decision, emphasizing the payments received for Centralized Services are not to be classified as FTS/FIS under the Act or India-USA DTAA, aligning with precedent judgments. It was highlighted that such income constitutes business profits, not taxable in India in the absence of a Permanent Establishment (PE) of the assessee, as per the DTAA.
Income taxable in India or not - FTS/FIS - payments received by the assessee from its Indian customers on account of Centralized Services - absence of PE in India - The Tribunal upheld CIT(A)'s decision, emphasizing the payments received for Centralized Services are not to be classified as FTS/FIS under the Act or India-USA DTAA, aligning with precedent judgments. It was highlighted that such income constitutes business profits, not taxable in India in the absence of a Permanent Establishment (PE) of the assessee, as per the DTAA.
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