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...
Receipts earned by a Netherlands tax resident from Indian airline customers were examined to determine whether they constituted "royalty" taxable in India under s. 9(1)(vi) and Article 12 of the India-Netherlands DTAA. The tribunal held that royalty under the treaty requires grant of use or right to use intellectual property, or provision of a secret process or formula, which was not established on the facts since no such rights or secret process were made available to customers. It further held that amendments to domestic law cannot be automatically imported into the DTAA for characterisation of royalty. Accordingly, the receipts were not taxable in India as royalty. - ITAT
Receipts earned by a Netherlands tax resident from Indian airline customers were examined to determine whether they constituted "royalty" taxable in India under s. 9(1)(vi) and Article 12 of the India-Netherlands DTAA. The tribunal held that royalty under the treaty requires grant of use or right to use intellectual property, or provision of a secret process or formula, which was not established on the facts since no such rights or secret process were made available to customers. It further held that amendments to domestic law cannot be automatically imported into the DTAA for characterisation of royalty. Accordingly, the receipts were not taxable in India as royalty. - ITAT
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