Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
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Income deemed to accrue or arise in India - payment made for providing interconnect services - The Tribunal found that the IUC charges do not fall under the definition of 'royalty' as per the DTAA between India and Sri Lanka. It noted that the services provided by the assessee do not permit use or right to use any intellectual property or process owned by the assessee. Moreover, the Tribunal observed that amendments to the Income Tax Act expanding the definition of 'royalty' cannot be read into the DTAA unless specifically amended. - The Tribunal allowed the appeal in favor of the assessee, ruling that the IUC charges received by the assessee are not taxable in India either under the Act or the DTAA provisions.
Income deemed to accrue or arise in India - payment made for providing interconnect services - The Tribunal found that the IUC charges do not fall under the definition of 'royalty' as per the DTAA between India and Sri Lanka. It noted that the services provided by the assessee do not permit use or right to use any intellectual property or process owned by the assessee. Moreover, the Tribunal observed that amendments to the Income Tax Act expanding the definition of 'royalty' cannot be read into the DTAA unless specifically amended. - The Tribunal allowed the appeal in favor of the assessee, ruling that the IUC charges received by the assessee are not taxable in India either under the Act or the DTAA provisions.
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