Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Income characterization and treaty limits govern taxability: payments characterized as "royalty" under domestic law may attract tax at treaty rates under the Indo Swiss DTAA and be subject to levy under section 115A, but additional surcharge and cess over the treaty rate are not permissible following recent tribunal precedent. Separately, amounts paid by resident end users or distributors to non resident software suppliers under licenses or EULAs have been held not to constitute royalty for use of copyright and therefore do not give rise to Indian tax withholding obligations on that basis.
Income characterization and treaty limits govern taxability: payments characterized as "royalty" under domestic law may attract tax at treaty rates under the Indo Swiss DTAA and be subject to levy under section 115A, but additional surcharge and cess over the treaty rate are not permissible following recent tribunal precedent. Separately, amounts paid by resident end users or distributors to non resident software suppliers under licenses or EULAs have been held not to constitute royalty for use of copyright and therefore do not give rise to Indian tax withholding obligations on that basis.
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