Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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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