Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
A single-member Delaware LLC was held to satisfy the India-US DTAA residence test because its income was taxable in the hands of its US corporate member and the residence State had the legal power to tax it, so treaty benefits were available. Applying the "liable to tax" principle to fiscally transparent entities, the Tribunal treated the LLC as a US resident for treaty purposes. It further held that offshore repair and overhaul receipts did not meet Article 12(4)(b)'s "make available" test, because no technical knowledge, skill or process was shown to have been transferred for independent use by the Indian recipient. The addition was deleted.
A single-member Delaware LLC was held to satisfy the India-US DTAA residence test because its income was taxable in the hands of its US corporate member and the residence State had the legal power to tax it, so treaty benefits were available. Applying the "liable to tax" principle to fiscally transparent entities, the Tribunal treated the LLC as a US resident for treaty purposes. It further held that offshore repair and overhaul receipts did not meet Article 12(4)(b)'s "make available" test, because no technical knowledge, skill or process was shown to have been transferred for independent use by the Indian recipient. The addition was deleted.
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