Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Royalty receipts - income deemed to accrue or arise in India - assessee had sold software licenses to its associated enterprises and to other Indian customers - The ITAT Bangalore ruled that the income received by the software company from software sales to IBM India and others did not constitute royalties under the applicable laws and treaties. This judgment aligns with SC's interpretation and emphasizes consistency in legal interpretations across different assessment years.
Royalty receipts - income deemed to accrue or arise in India - assessee had sold software licenses to its associated enterprises and to other Indian customers - The ITAT Bangalore ruled that the income received by the software company from software sales to IBM India and others did not constitute royalties under the applicable laws and treaties. This judgment aligns with SC's interpretation and emphasizes consistency in legal interpretations across different assessment years.
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