Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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Whether a dependent agent constituted a permanent establishment: the tribunal examined the distribution agreement and found express clauses denying authority to bind the principal, independent purchase/resale on FOB terms, entrepreneurial, inventory and credit risk borne by the local distributor, and absence of evidence that the distributor habitually concluded contracts, maintained stock or secured orders for the foreign enterprise; therefore no Agency PE arose and attribution of 35% of offshore sales to India was rejected. Whether payments to the distributor constituted fees for technical/managerial services: the tribunal held the assessees' provision of software, web/cloud services, training and managerial support fell within "managerial/technical" services under Article 13 and sustained taxation as FTS. - ITAT
Whether a dependent agent constituted a permanent establishment: the tribunal examined the distribution agreement and found express clauses denying authority to bind the principal, independent purchase/resale on FOB terms, entrepreneurial, inventory and credit risk borne by the local distributor, and absence of evidence that the distributor habitually concluded contracts, maintained stock or secured orders for the foreign enterprise; therefore no Agency PE arose and attribution of 35% of offshore sales to India was rejected. Whether payments to the distributor constituted fees for technical/managerial services: the tribunal held the assessees' provision of software, web/cloud services, training and managerial support fell within "managerial/technical" services under Article 13 and sustained taxation as FTS. - ITAT
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