Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
The dominant issue was whether the foreign taxpayer had a PE/deemed PE in India under Article 5 of the India-UK DTAA so as to tax receipts from offshore supply of equipment and standard software. The Tribunal held that the burden to establish a PE lies on the AO, and a mere assumption without examining Article 5 conditions, identifying the alleged PE, or recording reasons does not discharge that onus; consequently, PE was not proved and PE-based taxation failed. It further held that where title transfer and consideration for offshore supply occur outside India and no related activities are carried out in India, such receipts are not taxable in India; accordingly, the offshore supply receipts were held not taxable in India. - ITAT
The dominant issue was whether the foreign taxpayer had a PE/deemed PE in India under Article 5 of the India-UK DTAA so as to tax receipts from offshore supply of equipment and standard software. The Tribunal held that the burden to establish a PE lies on the AO, and a mere assumption without examining Article 5 conditions, identifying the alleged PE, or recording reasons does not discharge that onus; consequently, PE was not proved and PE-based taxation failed. It further held that where title transfer and consideration for offshore supply occur outside India and no related activities are carried out in India, such receipts are not taxable in India; accordingly, the offshore supply receipts were held not taxable in India. - ITAT
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