Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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ITAT set aside CIT(A)'s order regarding TDS obligations under s.195 for license fees paid to non-resident associated enterprise. The appellate authority failed to address crucial aspects: taxability of license fees under India-USA DTAA Article 12, and applicability of s.195 TDS requirements. CIT(A)'s decision was influenced by assessee's subsequent year tax compliance but lacked proper reasoning under s.250(6). Following established principle that statutory procedures must be strictly followed, ITAT found CIT(A)'s adjudication procedurally deficient. Both Revenue's appeal and assessee's cross-objection allowed for statistical purposes, with matter remanded for fresh consideration.
ITAT set aside CIT(A)'s order regarding TDS obligations under s.195 for license fees paid to non-resident associated enterprise. The appellate authority failed to address crucial aspects: taxability of license fees under India-USA DTAA Article 12, and applicability of s.195 TDS requirements. CIT(A)'s decision was influenced by assessee's subsequent year tax compliance but lacked proper reasoning under s.250(6). Following established principle that statutory procedures must be strictly followed, ITAT found CIT(A)'s adjudication procedurally deficient. Both Revenue's appeal and assessee's cross-objection allowed for statistical purposes, with matter remanded for fresh consideration.
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