Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Reassessment was upheld because the original return had only...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Reassessment was upheld because the original return had only been processed under section 143(1), so there was no prior scrutiny and reopening was permissible on the recorded reasons. The Court also held that the Department could not recast the assessment on business profits or dependent agent permanent establishment, as the assessment order had ultimately taxed only fees for technical services. On reimbursement, the general plea of pure cost recovery was not accepted on the material, but freight, hire charges, meals, accommodation and travelling expenses were held not to be technical services and were excluded to that extent. Under the India-Netherlands DTAA, mobilization and demobilization charges were outside Article 12 because no technical knowledge, skill or process was made available.
Reassessment was upheld because the original return had only been processed under section 143(1), so there was no prior scrutiny and reopening was permissible on the recorded reasons. The Court also held that the Department could not recast the assessment on business profits or dependent agent permanent establishment, as the assessment order had ultimately taxed only fees for technical services. On reimbursement, the general plea of pure cost recovery was not accepted on the material, but freight, hire charges, meals, accommodation and travelling expenses were held not to be technical services and were excluded to that extent. Under the India-Netherlands DTAA, mobilization and demobilization charges were outside Article 12 because no technical knowledge, skill or process was made available.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
