Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Whether transponder service fees constitute 'royalty' under Article 13 of the India-UK DTAA and attract withholding under domestic TDS law. Relying on binding High Court precedents, the treaty term 'process' must be read as 'secret process' and unilateral domestic statutory amendments cannot be imported into the DTAA; therefore payments for satellite transponder services are characterisable as consideration for services, not royalty. Consequence: no withholding obligation arose on the payer under the domestic TDS regime in respect of those transponder service fees.
Whether transponder service fees constitute 'royalty' under Article 13 of the India-UK DTAA and attract withholding under domestic TDS law. Relying on binding High Court precedents, the treaty term 'process' must be read as 'secret process' and unilateral domestic statutory amendments cannot be imported into the DTAA; therefore payments for satellite transponder services are characterisable as consideration for services, not royalty. Consequence: no withholding obligation arose on the payer under the domestic TDS regime in respect of those transponder service fees.
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