Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC determined that subscription fees for standardized e-magazines do not constitute fees for technical services (FTS) under Section 9(1)(vii). The court held that mere access to technical database or literature does not qualify as technical services, which require specialized human intervention. The subscription content was generic and not specifically generated for any particular entity, thus falling outside the FTS definition. The assessment order was consequently set aside, with no substantial legal question warranting further examination of double taxation avoidance agreement (DTAA) provisions.
HC determined that subscription fees for standardized e-magazines do not constitute fees for technical services (FTS) under Section 9(1)(vii). The court held that mere access to technical database or literature does not qualify as technical services, which require specialized human intervention. The subscription content was generic and not specifically generated for any particular entity, thus falling outside the FTS definition. The assessment order was consequently set aside, with no substantial legal question warranting further examination of double taxation avoidance agreement (DTAA) provisions.
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TaxTMI 
TaxTMI 
