Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
ITAT ruled on two key taxation matters involving cross-border services. Regarding distance learning courses, the Tribunal determined that Authorized Training Centers (ATCs) operated independently on a principal-to-principal basis rather than as Dependent Agent Permanent Establishment (DAPE) of the foreign assessee. Following precedent from AY 2012-13, the addition made by treating ATCs as DAPE was deleted. On the second issue concerning IATA Clearing House (ICH) facility fees and data processing charges, ITAT held these were not taxable in India based on the principle of mutuality. The Tribunal found data processing charges for iiNet and weblink services were similar to ICH facility fees, and therefore not attributable as income to Indian branches.
ITAT ruled on two key taxation matters involving cross-border services. Regarding distance learning courses, the Tribunal determined that Authorized Training Centers (ATCs) operated independently on a principal-to-principal basis rather than as Dependent Agent Permanent Establishment (DAPE) of the foreign assessee. Following precedent from AY 2012-13, the addition made by treating ATCs as DAPE was deleted. On the second issue concerning IATA Clearing House (ICH) facility fees and data processing charges, ITAT held these were not taxable in India based on the principle of mutuality. The Tribunal found data processing charges for iiNet and weblink services were similar to ICH facility fees, and therefore not attributable as income to Indian branches.
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