Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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