Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
