Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The ITAT addressed TDS u/s 195 withholding tax demand by the AO on foreign remittances for clinical trials, consultancy, and market surveys. The "make available" clause in tax treaties was interpreted. The ITAT found in favor of the assessee for remittances to USA-Canada parties and payments for science data base access, as they did not constitute royalty. Payment to Cambridgesoft for software purchase was not considered royalty. For fees paid to Thailand companies, no specific provision existed in the India-Thailand tax treaty, and since the companies had no permanent establishments in India, the income was not taxable in India. Payment to a Sri Lanka-based party for market survey was not considered technical services under section 9(1)(vii) of the Act. The CIT(A)'s decision to delete the demand was upheld, and the revenue's appeal was dismissed.
The ITAT addressed TDS u/s 195 withholding tax demand by the AO on foreign remittances for clinical trials, consultancy, and market surveys. The "make available" clause in tax treaties was interpreted. The ITAT found in favor of the assessee for remittances to USA-Canada parties and payments for science data base access, as they did not constitute royalty. Payment to Cambridgesoft for software purchase was not considered royalty. For fees paid to Thailand companies, no specific provision existed in the India-Thailand tax treaty, and since the companies had no permanent establishments in India, the income was not taxable in India. Payment to a Sri Lanka-based party for market survey was not considered technical services under section 9(1)(vii) of the Act. The CIT(A)'s decision to delete the demand was upheld, and the revenue's appeal was dismissed.
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