Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Receipts from non-resident licensing of software to OEMs and under an operator agreement were examined to determine whether they constituted "royalty" under s. 9(1)(vi) and Article 12 of the India-USA DTAA. It was held that the licence merely permitted use of a copyrighted article; no copyright or right to use copyright was transferred, and incidental downloading, installation, and backup did not amount to acquisition of copyright, hence the receipts were not royalty and were not chargeable as royalty income. Credit/refund of TDS was directed to be granted upon disposal of the pending rectification application. Interest under s. 234B was held consequential, and s. 234C chargeable only on returned income. - ITAT
Receipts from non-resident licensing of software to OEMs and under an operator agreement were examined to determine whether they constituted "royalty" under s. 9(1)(vi) and Article 12 of the India-USA DTAA. It was held that the licence merely permitted use of a copyrighted article; no copyright or right to use copyright was transferred, and incidental downloading, installation, and backup did not amount to acquisition of copyright, hence the receipts were not royalty and were not chargeable as royalty income. Credit/refund of TDS was directed to be granted upon disposal of the pending rectification application. Interest under s. 234B was held consequential, and s. 234C chargeable only on returned income. - ITAT
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