Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The ITAT, with the Third Member concurring with the Judicial Member, held that payments by the assessee for use of IT infrastructure facilities do not constitute "plant" and therefore do not fall within the scope of Article 12(3)(a) of the Indo-Belgium DTAA; absent the specific phrase "for the use of, or right to use, industrial, commercial or scientific equipment," such payments are not taxable as royalties under section 9(1)(vi) of the Act for the year in question. Consequently, no TDS liability arises on those payments and the assessee's appeal is allowed.
The ITAT, with the Third Member concurring with the Judicial Member, held that payments by the assessee for use of IT infrastructure facilities do not constitute "plant" and therefore do not fall within the scope of Article 12(3)(a) of the Indo-Belgium DTAA; absent the specific phrase "for the use of, or right to use, industrial, commercial or scientific equipment," such payments are not taxable as royalties under section 9(1)(vi) of the Act for the year in question. Consequently, no TDS liability arises on those payments and the assessee's appeal is allowed.
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