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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The Appellate Tribunal (ITAT) examined the taxability of sales commission as Fees for Technical Services (FTS) under the Act and India-USA DTAA. The Tribunal held that the sales commission received did not meet the definition of "FTS" under both the Act and the DTAA. It was noted that since the payer was previously held exempt from tax on commission payments, the same applies to the recipient. Ground No.3 was allowed in favor of the assessee, determining that sales commission is not taxable.
The Appellate Tribunal (ITAT) examined the taxability of sales commission as Fees for Technical Services (FTS) under the Act and India-USA DTAA. The Tribunal held that the sales commission received did not meet the definition of "FTS" under both the Act and the DTAA. It was noted that since the payer was previously held exempt from tax on commission payments, the same applies to the recipient. Ground No.3 was allowed in favor of the assessee, determining that sales commission is not taxable.
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