Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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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