Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Where commission paid to nonresident foreign agents arises from their business of selling Indian goods outside India, such commission is not chargeable to tax in India and therefore no withholding under the law on payments to nonresidents is required; consequence: no deduction obligation arises and a disallowance for failure to deduct cannot be sustained. The Revenue did not controvert non-chargeability and no finding of services rendered in India existed. Reliance on precedent confirming foreign agents' income accrues outside India led to decision for the taxpayer.
Where commission paid to nonresident foreign agents arises from their business of selling Indian goods outside India, such commission is not chargeable to tax in India and therefore no withholding under the law on payments to nonresidents is required; consequence: no deduction obligation arises and a disallowance for failure to deduct cannot be sustained. The Revenue did not controvert non-chargeability and no finding of services rendered in India existed. Reliance on precedent confirming foreign agents' income accrues outside India led to decision for the taxpayer.
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