Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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Whether cross-border receipts constitute "royalty" under Article 12 of the India-Germany DTAA: tribunal held that application of the supplier's expertise in producing data or software does not amount to imparting "information concerning industrial, commercial or scientific experience" because the customer is not enabled to independently reproduce the know-how; outcome - payments for flight data are not royalty. Software licences and restrictive contractual terms preserve supplier's title and prevent extraction of technology, so licence fees are not royalty. Ancillary training/implementation/support are incidental service payments, not transfers of know-how; sale of tangible charts remains sale of goods. Consequence - receipts are business income not taxable in India; addition deleted. - ITAT
Whether cross-border receipts constitute "royalty" under Article 12 of the India-Germany DTAA: tribunal held that application of the supplier's expertise in producing data or software does not amount to imparting "information concerning industrial, commercial or scientific experience" because the customer is not enabled to independently reproduce the know-how; outcome - payments for flight data are not royalty. Software licences and restrictive contractual terms preserve supplier's title and prevent extraction of technology, so licence fees are not royalty. Ancillary training/implementation/support are incidental service payments, not transfers of know-how; sale of tangible charts remains sale of goods. Consequence - receipts are business income not taxable in India; addition deleted. - ITAT
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