Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services obtained from foreign entities by the appellant, a law firm proprietor. While the appellant argues that these services constitute legal services exempt from TDS, the Assessing Officer contends that they fall under 'Fees for Technical Services', warranting TDS deductions. The court directs a reevaluation of the nature of services and compliance with DTAA provisions, highlighting the appellant's right to seek exemption under 'Independent professional services'.
TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services obtained from foreign entities by the appellant, a law firm proprietor. While the appellant argues that these services constitute legal services exempt from TDS, the Assessing Officer contends that they fall under 'Fees for Technical Services', warranting TDS deductions. The court directs a reevaluation of the nature of services and compliance with DTAA provisions, highlighting the appellant's right to seek exemption under 'Independent professional services'.
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