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...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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