Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The ITAT remitted the matter to the AO for fresh determination of the exact nature of services rendered by the assessee to its Indian affiliate, emphasizing that the factual nature of services must be ascertained year-wise to evaluate the applicability of the India-US DTAA and the "make available" clause. The Tribunal noted that the AO's initial categorization of services as managerial and/or consultancy was premature without detailed factual inquiry, especially since managerial services are not covered as FTS under the treaty, whereas consultancy services are. The assessee was directed to cooperate and provide all relevant information. Consequently, the issue of whether the services constitute FTS under the treaty was set aside for reconsideration. Grounds raised by the assessee were allowed for statistical purposes.
The ITAT remitted the matter to the AO for fresh determination of the exact nature of services rendered by the assessee to its Indian affiliate, emphasizing that the factual nature of services must be ascertained year-wise to evaluate the applicability of the India-US DTAA and the "make available" clause. The Tribunal noted that the AO's initial categorization of services as managerial and/or consultancy was premature without detailed factual inquiry, especially since managerial services are not covered as FTS under the treaty, whereas consultancy services are. The assessee was directed to cooperate and provide all relevant information. Consequently, the issue of whether the services constitute FTS under the treaty was set aside for reconsideration. Grounds raised by the assessee were allowed for statistical purposes.
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