Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Income from commercial information or output generated by accessing the assessee's software does not constitute Fees for Included Services (FIS) under Article 12(4)(b) of the tax treaty. The services provided are not highly technical in nature, as they merely involve transferring commercial information to the end-user without imparting any technical knowledge, design, process, or plan that provides an enduring benefit. The agreement explicitly states that all rights and tests of the application remain with the assessee, and the end-users are not given access to the source code, which constitutes technical knowledge under Article 12(4)(b). The 'make available' clause is not satisfied, as the contract only grants temporary access to the software during the subscription period, and the customer content is deleted upon expiry. The decision is in favor of the assessee.
Income from commercial information or output generated by accessing the assessee's software does not constitute Fees for Included Services (FIS) under Article 12(4)(b) of the tax treaty. The services provided are not highly technical in nature, as they merely involve transferring commercial information to the end-user without imparting any technical knowledge, design, process, or plan that provides an enduring benefit. The agreement explicitly states that all rights and tests of the application remain with the assessee, and the end-users are not given access to the source code, which constitutes technical knowledge under Article 12(4)(b). The 'make available' clause is not satisfied, as the contract only grants temporary access to the software during the subscription period, and the customer content is deleted upon expiry. The decision is in favor of the assessee.
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