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...
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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