Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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ITAT ruled in favor of the assessee, determining tax liability for services provided to Indian customers under India-USA DTAA. The tribunal held that income from domain name registration services is not taxable in India under section 9(1)(vi) or Article 12(3). Additionally, non-domain services like web hosting and web designing do not constitute technical knowledge transfer and thus fall outside the scope of Fees for Independent Services (FIS) under Article 12(4)(b). The assessee qualifies as a resident under Article 4 of the treaty and is entitled to avail DTAA benefits, with the fundamental power to tax distinguished from actual tax payment.
ITAT ruled in favor of the assessee, determining tax liability for services provided to Indian customers under India-USA DTAA. The tribunal held that income from domain name registration services is not taxable in India under section 9(1)(vi) or Article 12(3). Additionally, non-domain services like web hosting and web designing do not constitute technical knowledge transfer and thus fall outside the scope of Fees for Independent Services (FIS) under Article 12(4)(b). The assessee qualifies as a resident under Article 4 of the treaty and is entitled to avail DTAA benefits, with the fundamental power to tax distinguished from actual tax payment.
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