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...
For treaty purposes, a taxpayer who was resident in both States under domestic law was treated as resident of Kazakhstan under the Article 4 tie-breaker, because he had no permanent home in India, was based in Kazakhstan, and his personal and economic relations were closer there. Salary earned for employment exercised in Kazakhstan was therefore taxable only in Kazakhstan, and the India addition was deleted. Rental income from a London property was governed by the India-United Kingdom DTAA and, under Article 6, was taxable only in the State where the property was situated, so that addition was also deleted. Dividend income from Netherlands shares was remanded for de novo adjudication under the India-Netherlands DTAA, with foreign tax credit to be considered if taxed in India. Interest income was directed to be taxed at the 10% treaty rate under the India-Kazakhstan DTAA.
For treaty purposes, a taxpayer who was resident in both States under domestic law was treated as resident of Kazakhstan under the Article 4 tie-breaker, because he had no permanent home in India, was based in Kazakhstan, and his personal and economic relations were closer there. Salary earned for employment exercised in Kazakhstan was therefore taxable only in Kazakhstan, and the India addition was deleted. Rental income from a London property was governed by the India-United Kingdom DTAA and, under Article 6, was taxable only in the State where the property was situated, so that addition was also deleted. Dividend income from Netherlands shares was remanded for de novo adjudication under the India-Netherlands DTAA, with foreign tax credit to be considered if taxed in India. Interest income was directed to be taxed at the 10% treaty rate under the India-Kazakhstan DTAA.
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