Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Commission paid to a non-resident agent for services rendered outside India was treated as not giving rise to income accruing or arising in India, so section 195 was held inapplicable and the related section 40(a)(i) disallowance could not stand. The Tribunal also sustained the deletion of disallowance on ocean freight paid to non-resident shipping lines or their agents, accepting that tax had already been deducted on payments to residents and that the balance freight was not liable for TDS in view of CBDT Circular No. 723. The Revenue produced no material to disturb the CIT(A)'s findings, so the appellate relief was affirmed.
Commission paid to a non-resident agent for services rendered outside India was treated as not giving rise to income accruing or arising in India, so section 195 was held inapplicable and the related section 40(a)(i) disallowance could not stand. The Tribunal also sustained the deletion of disallowance on ocean freight paid to non-resident shipping lines or their agents, accepting that tax had already been deducted on payments to residents and that the balance freight was not liable for TDS in view of CBDT Circular No. 723. The Revenue produced no material to disturb the CIT(A)'s findings, so the appellate relief was affirmed.
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