Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The branch office in India was treated as a continuation of the earlier liaison office, because the RBI approval and the nature of the upgraded arrangement showed an enlarged continuation of the existing presence rather than a new setup. On that basis, the Tribunal recorded that the branch office constituted a permanent establishment in India. As the taxability and profit attribution issues for the year were similar to those already remanded in earlier years, the matter was restored to the Assessing Officer for de novo examination, including the assessee's claim that the branch office served only the machinery division.
The branch office in India was treated as a continuation of the earlier liaison office, because the RBI approval and the nature of the upgraded arrangement showed an enlarged continuation of the existing presence rather than a new setup. On that basis, the Tribunal recorded that the branch office constituted a permanent establishment in India. As the taxability and profit attribution issues for the year were similar to those already remanded in earlier years, the matter was restored to the Assessing Officer for de novo examination, including the assessee's claim that the branch office served only the machinery division.
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