Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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The ITAT affirmed the appellate authority's decision, holding that the taxpayer's receipts from international carriage of passengers and cargo, including services performed entirely by third-party carriers pursuant to code-sharing arrangements, constitute "operation of aircraft in international traffic" within the meaning of Article 8 of the India-US DTAA and are exempt from Indian taxation. The Tribunal applied the coordinate-bench precedent for the relevant assessment year, finding no material change in facts or law and no persuasive revenue evidence to the contrary. Because the entire receipts were held exempt under Article 8, subsidiary contentions regarding Article 8(2)(a) and Article 8(4) were declared academic.
The ITAT affirmed the appellate authority's decision, holding that the taxpayer's receipts from international carriage of passengers and cargo, including services performed entirely by third-party carriers pursuant to code-sharing arrangements, constitute "operation of aircraft in international traffic" within the meaning of Article 8 of the India-US DTAA and are exempt from Indian taxation. The Tribunal applied the coordinate-bench precedent for the relevant assessment year, finding no material change in facts or law and no persuasive revenue evidence to the contrary. Because the entire receipts were held exempt under Article 8, subsidiary contentions regarding Article 8(2)(a) and Article 8(4) were declared academic.
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