Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
The limitation and reopening challenge to the reassessment became infructuous after the Finance Act 2026 amended section 153B, so no merit survived in that ground. On the substantive taxability issue, receipts from voice termination, bandwidth, and annual operation and maintenance services were held not taxable in the manner adopted by the assessment order because the facts were identical to the assessee's earlier year, and Article 12 of the India-Singapore and India-USA DTAAs were treated as pari materia on royalties, fees for technical services, and the make available requirement. The Tribunal followed the earlier decisions and allowed the assessee's claim.
The limitation and reopening challenge to the reassessment became infructuous after the Finance Act 2026 amended section 153B, so no merit survived in that ground. On the substantive taxability issue, receipts from voice termination, bandwidth, and annual operation and maintenance services were held not taxable in the manner adopted by the assessment order because the facts were identical to the assessee's earlier year, and Article 12 of the India-Singapore and India-USA DTAAs were treated as pari materia on royalties, fees for technical services, and the make available requirement. The Tribunal followed the earlier decisions and allowed the assessee's claim.
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