Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Whether advisory consultancy receipts of a non-resident individual were taxable in India under domestic law despite treaty protection turned on the characterisation of services and the DTAA override. The tax authority treated the engagement as structured to avoid salary taxation and invoked "significant economic presence" to deem business income accruing in India on crossing the prescribed revenue threshold. It was held that the services fell within the inclusive definition of "professional services" under Article 14 of the India-UAE DTAA; consequently, applying section 90(2), the income was not taxable in India in the absence of a permanent establishment, and the taxpayer's grounds were allowed. - ITAT
Whether advisory consultancy receipts of a non-resident individual were taxable in India under domestic law despite treaty protection turned on the characterisation of services and the DTAA override. The tax authority treated the engagement as structured to avoid salary taxation and invoked "significant economic presence" to deem business income accruing in India on crossing the prescribed revenue threshold. It was held that the services fell within the inclusive definition of "professional services" under Article 14 of the India-UAE DTAA; consequently, applying section 90(2), the income was not taxable in India in the absence of a permanent establishment, and the taxpayer's grounds were allowed. - ITAT
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