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 held that services provided under India-Netherlands DTAA did not qualify as Fees for Technical Services (FTS) as the "make available" clause requirements were not satisfied. While cost allocations were deemed taxable due to presence of income element beyond pure reimbursement, the tribunal ruled that the 10% tax rate under Article 12 was inclusive of surcharge and education cess, prohibiting additional levies. The matter of TDS credits, tax calculation accuracy, and refund adjustments was remanded to the Assessing Officer for verification and fresh determination after providing the assessee opportunity of hearing. The tribunal allowed multiple grounds of appeal concerning FTS qualification under the treaty provisions, affirming that mere cost recovery services without technical knowledge transfer did not constitute FTS under the tax treaty framework.
ITAT held that services provided under India-Netherlands DTAA did not qualify as Fees for Technical Services (FTS) as the "make available" clause requirements were not satisfied. While cost allocations were deemed taxable due to presence of income element beyond pure reimbursement, the tribunal ruled that the 10% tax rate under Article 12 was inclusive of surcharge and education cess, prohibiting additional levies. The matter of TDS credits, tax calculation accuracy, and refund adjustments was remanded to the Assessing Officer for verification and fresh determination after providing the assessee opportunity of hearing. The tribunal allowed multiple grounds of appeal concerning FTS qualification under the treaty provisions, affirming that mere cost recovery services without technical knowledge transfer did not constitute FTS under the tax treaty framework.
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