Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Whether distribution receipts constituted fees for technical services: applying the test of rendition of technical/managerial services to the payer (requiring human intervention, bespoke support or consultancy), the tribunal found none-payments arose from sale of distribution rights and standardized software; outcome: receipts are business income, not FTS. Whether India-Switzerland DTAA could be invoked: treaty applicability is governed by the assessee's undisputed residency and Article 1; Revenue's attempt to apply the India-Switzerland DTAA (without alleging sham/conduit or fraud) was rejected-outcome: India-Singapore DTAA governs. Applicability of s.10(50): since receipts are not royalty/FTS, exclusion under s.10(50) applies subject to verification of equalization levy payment, which was demonstrated. TDS credit: directed to be verified and granted as per Form 26AS after opportunity of hearing. - ITAT
Whether distribution receipts constituted fees for technical services: applying the test of rendition of technical/managerial services to the payer (requiring human intervention, bespoke support or consultancy), the tribunal found none-payments arose from sale of distribution rights and standardized software; outcome: receipts are business income, not FTS. Whether India-Switzerland DTAA could be invoked: treaty applicability is governed by the assessee's undisputed residency and Article 1; Revenue's attempt to apply the India-Switzerland DTAA (without alleging sham/conduit or fraud) was rejected-outcome: India-Singapore DTAA governs. Applicability of s.10(50): since receipts are not royalty/FTS, exclusion under s.10(50) applies subject to verification of equalization levy payment, which was demonstrated. TDS credit: directed to be verified and granted as per Form 26AS after opportunity of hearing. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
