Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
