Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The income deemed to accrue or arise in India, including reimbursement received for SAP Software and Microsoft License fees, was held to be taxable as royalty receipts u/s 9(1)(vi) and Article 12 of the Double Taxation Avoidance Agreement (DTAA). The Dispute Resolution Panel (DRP) directed the Assessing Officer (AO) to examine the taxability of Information & Communication Technology Service Charges (ICT Service Charges) received from PVM India as Fees for Technical Services (FTS) under Article 12 of the DTAA. The Tribunal's decision in the assessee's own case for the previous year was limited to examining the factual aspects of the agreements and the nature of services in the context of the 'make available' clause introduced by the amendment dated 30.08.1999 in the India-Netherlands DTAA. The issue was restored to the AO to re-examine in light of the Tribunal's observations regarding the restricted scope of the 'make available' clause.
The income deemed to accrue or arise in India, including reimbursement received for SAP Software and Microsoft License fees, was held to be taxable as royalty receipts u/s 9(1)(vi) and Article 12 of the Double Taxation Avoidance Agreement (DTAA). The Dispute Resolution Panel (DRP) directed the Assessing Officer (AO) to examine the taxability of Information & Communication Technology Service Charges (ICT Service Charges) received from PVM India as Fees for Technical Services (FTS) under Article 12 of the DTAA. The Tribunal's decision in the assessee's own case for the previous year was limited to examining the factual aspects of the agreements and the nature of services in the context of the 'make available' clause introduced by the amendment dated 30.08.1999 in the India-Netherlands DTAA. The issue was restored to the AO to re-examine in light of the Tribunal's observations regarding the restricted scope of the 'make available' clause.
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