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...
Whether commission paid to non-resident agents for procuring foreign orders is taxable in India and attracts TDS u/s 195: Tribunal found the services were rendered entirely outside India and the agents had no permanent establishment in India; applying the principle that income not chargeable to tax in India need not attract withholding (as in Transmission Corporation precedent), held the payments are not taxable in India and there is no obligation to deduct tax at source - appeal allowed in favor of the assessee - ITAT
Whether commission paid to non-resident agents for procuring foreign orders is taxable in India and attracts TDS u/s 195: Tribunal found the services were rendered entirely outside India and the agents had no permanent establishment in India; applying the principle that income not chargeable to tax in India need not attract withholding (as in Transmission Corporation precedent), held the payments are not taxable in India and there is no obligation to deduct tax at source - appeal allowed in favor of the assessee - ITAT
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