Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Receipts from India for satellite transmission services were assessed as "process royalty" and "equipment royalty" under s. 9(1)(vi) and Article 12 of the India-Hong Kong DTAA. The tribunal held that a DTAA, being akin to negotiated legislation, cannot be unilaterally widened by subsequent domestic-law amendments; where the DTAA defines "royalty" more narrowly, the Revenue cannot superimpose the expanded domestic definition to defeat treaty protection. Applying Article 12, the fees for satellite transmission services were held not to constitute "royalty", and by virtue of s. 90(2), the more beneficial treaty provision prevailed, resulting in deletion of the royalty characterization and relief to the assessee - ITAT
Receipts from India for satellite transmission services were assessed as "process royalty" and "equipment royalty" under s. 9(1)(vi) and Article 12 of the India-Hong Kong DTAA. The tribunal held that a DTAA, being akin to negotiated legislation, cannot be unilaterally widened by subsequent domestic-law amendments; where the DTAA defines "royalty" more narrowly, the Revenue cannot superimpose the expanded domestic definition to defeat treaty protection. Applying Article 12, the fees for satellite transmission services were held not to constitute "royalty", and by virtue of s. 90(2), the more beneficial treaty provision prevailed, resulting in deletion of the royalty characterization and relief to the assessee - ITAT
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