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...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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TDS on cross border service charges was examined as fees for technical services under the India-Singapore DTAA, which, if more beneficial, prevails and renders the impugned TDS liability unsustainable. The High Court held that the Assessing Officer (TDS) may independently initiate proceedings treating a payer as an assessee in default, regardless of a concurrent scrutiny assessment under Section 143(3); such proceedings are separate and can impose interest and penalty. However, the AO(TDS) wrongly disregarded DTAA applicability and relied on invoice descriptions; consequently the order declaring the petitioner an assessee in default was quashed and set aside.
TDS on cross border service charges was examined as fees for technical services under the India-Singapore DTAA, which, if more beneficial, prevails and renders the impugned TDS liability unsustainable. The High Court held that the Assessing Officer (TDS) may independently initiate proceedings treating a payer as an assessee in default, regardless of a concurrent scrutiny assessment under Section 143(3); such proceedings are separate and can impose interest and penalty. However, the AO(TDS) wrongly disregarded DTAA applicability and relied on invoice descriptions; consequently the order declaring the petitioner an assessee in default was quashed and set aside.
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