Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Taxation of fees for technical services under Article 12 of the India-Singapore DTAA was addressed: the Tribunal applied the limited scope of Article 9 as a neutralisation rule for intra-group profit adjustments and rejected recharacterisation of the transaction. The assessee, a Singapore entity, was treated as a distinct legal person and its refurbishing services were held not taxable in India because Article 12(3) did not apply and Article 12(4)(a) was inapplicable since the services were not rendered in connection with payments described in paragraph 3. The Tribunal followed coordinate-bench precedent and deleted the addition for fabrication charges; appeal allowed.
Taxation of fees for technical services under Article 12 of the India-Singapore DTAA was addressed: the Tribunal applied the limited scope of Article 9 as a neutralisation rule for intra-group profit adjustments and rejected recharacterisation of the transaction. The assessee, a Singapore entity, was treated as a distinct legal person and its refurbishing services were held not taxable in India because Article 12(3) did not apply and Article 12(4)(a) was inapplicable since the services were not rendered in connection with payments described in paragraph 3. The Tribunal followed coordinate-bench precedent and deleted the addition for fabrication charges; appeal allowed.
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