Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Voice termination service receipts were held not to be royalty or fees for technical services under the Act or the India-USA DTAA because the payment was for a standard telecom service, with no transfer of a right in equipment, intellectual property, or any secret process. The Tribunal followed prior coordinate bench and HC rulings, and held that retrospective domestic amendments broadening "process" could not enlarge the treaty definition of royalty through Article 3(2). The receipts were therefore business profits, and in the absence of a permanent establishment in India, they were not taxable in India.
Voice termination service receipts were held not to be royalty or fees for technical services under the Act or the India-USA DTAA because the payment was for a standard telecom service, with no transfer of a right in equipment, intellectual property, or any secret process. The Tribunal followed prior coordinate bench and HC rulings, and held that retrospective domestic amendments broadening "process" could not enlarge the treaty definition of royalty through Article 3(2). The receipts were therefore business profits, and in the absence of a permanent establishment in India, they were not taxable in India.
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