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...
The ITAT held that the taxpayer's receipts for repair and maintenance of aircraft engines from Indian customers do not constitute Fees for Technical Services (FTS) under the India-Canada DTAA (and India-Singapore DTAA) because the Department failed to establish that technical knowledge, skills or know-how were transferred so as to "make available" technology to the recipient. The Tribunal found no enduring benefit or ability of the recipient to use the technology independently post-contract. Applying the same reasoning to all similar repair and maintenance receipts for the year, the ITAT concluded those receipts are not taxable as FTS in the taxpayer's hands.
The ITAT held that the taxpayer's receipts for repair and maintenance of aircraft engines from Indian customers do not constitute Fees for Technical Services (FTS) under the India-Canada DTAA (and India-Singapore DTAA) because the Department failed to establish that technical knowledge, skills or know-how were transferred so as to "make available" technology to the recipient. The Tribunal found no enduring benefit or ability of the recipient to use the technology independently post-contract. Applying the same reasoning to all similar repair and maintenance receipts for the year, the ITAT concluded those receipts are not taxable as FTS in the taxpayer's hands.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
