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...
Receipts from providing in-flight entertainment content to an Indian airline were assessed as fees for technical services under section 9(1)(vii) and Article 13 of the India-UK DTAA. Applying Article 13(4)(c), the "make available" condition required the payer to receive technical knowledge, experience, skill, know-how, or processes enabling independent application. As the Revenue failed to establish any transfer of know-how or technical knowledge to the payer, the consideration for supplying content did not constitute FTS, rendering the corresponding addition unsustainable and warranting deletion. - ITAT
Receipts from providing in-flight entertainment content to an Indian airline were assessed as fees for technical services under section 9(1)(vii) and Article 13 of the India-UK DTAA. Applying Article 13(4)(c), the "make available" condition required the payer to receive technical knowledge, experience, skill, know-how, or processes enabling independent application. As the Revenue failed to establish any transfer of know-how or technical knowledge to the payer, the consideration for supplying content did not constitute FTS, rendering the corresponding addition unsustainable and warranting deletion. - ITAT
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