Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Question whether fees for technical services paid to a foreign resident are taxable in India turns on the source of income (where the contract was negotiated and executed), not merely receipt in India; factual dispute exists whether an Indian purchase order reflects an Indian source or whether the contract and performance were effected by an overseas branch, and the assessee failed to place conclusive evidence. The assessee bears the primary onus to prove entitlement to exemption and must produce cogent evidence. Matter remanded to the assessing officer for de novo reassessment and re examination of evidence.
Question whether fees for technical services paid to a foreign resident are taxable in India turns on the source of income (where the contract was negotiated and executed), not merely receipt in India; factual dispute exists whether an Indian purchase order reflects an Indian source or whether the contract and performance were effected by an overseas branch, and the assessee failed to place conclusive evidence. The assessee bears the primary onus to prove entitlement to exemption and must produce cogent evidence. Matter remanded to the assessing officer for de novo reassessment and re examination of evidence.
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