Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that since the BCD is exempted, and as SWS is calculated at the rate of 10% on the aggregate of duties, taxes, and cesses levied and collected, which in this case is nil, SWS is also nil. The tribunal found no provision for calculation of SWS on notional BCD when actual BCD is exempted.
Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted. - The tribunal held that since the BCD is exempted, and as SWS is calculated at the rate of 10% on the aggregate of duties, taxes, and cesses levied and collected, which in this case is nil, SWS is also nil. The tribunal found no provision for calculation of SWS on notional BCD when actual BCD is exempted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
