Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC held that cross-charges paid by affiliated entities do not constitute Fees for Technical Services (FTS) or Fees for Included Services (FIS) under India-US DTAA. The services rendered did not transfer technical knowledge or enable recipient's absorption of specialized skills. Without copyright transfer or substantive knowledge transfer, the payments cannot be construed as royalties. Relying on Supreme Court precedent, the HC directed the Assessing Officer to issue a 'NIL' withholding tax certificate for cross-cost charges, setting aside the original order that sought to impose 15% withholding tax.
HC held that cross-charges paid by affiliated entities do not constitute Fees for Technical Services (FTS) or Fees for Included Services (FIS) under India-US DTAA. The services rendered did not transfer technical knowledge or enable recipient's absorption of specialized skills. Without copyright transfer or substantive knowledge transfer, the payments cannot be construed as royalties. Relying on Supreme Court precedent, the HC directed the Assessing Officer to issue a 'NIL' withholding tax certificate for cross-cost charges, setting aside the original order that sought to impose 15% withholding tax.
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