Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Under the India-Singapore DTAA, receipts from maintenance support and other services, and education and training services were examined for characterization as fees for technical services, including whether the "make available" requirement in Article 12(4)(b) was satisfied. Applying coordinate bench precedents, it was held that these services did not "make available" technical knowledge, experience, skill, know-how, or processes to enable the payer to apply them independently. Since the burden lay on the Revenue to establish satisfaction of the "make available" condition and no supporting evidence was produced by the tax authorities, the addition was directed to be deleted and the taxpayer's ground was allowed. - ITAT
Under the India-Singapore DTAA, receipts from maintenance support and other services, and education and training services were examined for characterization as fees for technical services, including whether the "make available" requirement in Article 12(4)(b) was satisfied. Applying coordinate bench precedents, it was held that these services did not "make available" technical knowledge, experience, skill, know-how, or processes to enable the payer to apply them independently. Since the burden lay on the Revenue to establish satisfaction of the "make available" condition and no supporting evidence was produced by the tax authorities, the addition was directed to be deleted and the taxpayer's ground was allowed. - ITAT
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