Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Explanation 2A (Significant Economic Presence) was introduced to deem non resident digital activity as a "business connection," but because treaties were not amended, treaty protected residents remained outside SEP's reach; consequently SEP did not apply to the appellant. The tax authority failed to prove a fixed place permanent establishment or dependent agent PE in India: there was no identified place at the disposal of the enterprise, no personnel, agents or equipment in India, and core activities were hosted abroad. The tribunal concluded commission income could not be attributed to an Indian PE and allowed the appeal.
Explanation 2A (Significant Economic Presence) was introduced to deem non resident digital activity as a "business connection," but because treaties were not amended, treaty protected residents remained outside SEP's reach; consequently SEP did not apply to the appellant. The tax authority failed to prove a fixed place permanent establishment or dependent agent PE in India: there was no identified place at the disposal of the enterprise, no personnel, agents or equipment in India, and core activities were hosted abroad. The tribunal concluded commission income could not be attributed to an Indian PE and allowed the appeal.
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