Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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TDS u/s 195 - payments made to its Non-Resident Telecom Operators (NTOs) for provision of bandwidth capacity and provision of interconnect services - The Tribunal referred to previous proceedings involving the payer (the domestic entity making the payments), where it was initially held that the payments constituted Royalty/FTS and were taxable under section 9 of the Act. However, this decision was later overturned by the jurisdictional High Court, which ruled that the payments were not Royalty/FTS. Relying on the High Court's judgment, the Tribunal concluded that the payments could not be taxed in the hands of the assessee under section 9 of the Act or the relevant DTAA. Therefore, the CIT(A)’s decision to allow the appeal of the assessee was upheld.
TDS u/s 195 - payments made to its Non-Resident Telecom Operators (NTOs) for provision of bandwidth capacity and provision of interconnect services - The Tribunal referred to previous proceedings involving the payer (the domestic entity making the payments), where it was initially held that the payments constituted Royalty/FTS and were taxable under section 9 of the Act. However, this decision was later overturned by the jurisdictional High Court, which ruled that the payments were not Royalty/FTS. Relying on the High Court's judgment, the Tribunal concluded that the payments could not be taxed in the hands of the assessee under section 9 of the Act or the relevant DTAA. Therefore, the CIT(A)’s decision to allow the appeal of the assessee was upheld.
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