Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Under the India-Germany DTAA, royalty and fees for technical services were taxable only on receipt basis because Article 12 uses the expressions "paid" and "payments received," so accrual-based taxation was rejected. Receipts from standard software supplied on non-exclusive, non-transferable terms were not royalty, as they did not involve use of copyright. The consortium arrangement did not create an association of persons because the parties had separate scopes, invoices, and consideration, with no joint management or profit sharing. Offshore supply profits were not taxable in India in the absence of a PE and in light of the treaty protocol. An ad hoc transfer pricing mark-up was unsustainable without proper arm's length benchmarking. Interest on the arbitration award was also held not taxable.
Under the India-Germany DTAA, royalty and fees for technical services were taxable only on receipt basis because Article 12 uses the expressions "paid" and "payments received," so accrual-based taxation was rejected. Receipts from standard software supplied on non-exclusive, non-transferable terms were not royalty, as they did not involve use of copyright. The consortium arrangement did not create an association of persons because the parties had separate scopes, invoices, and consideration, with no joint management or profit sharing. Offshore supply profits were not taxable in India in the absence of a PE and in light of the treaty protocol. An ad hoc transfer pricing mark-up was unsustainable without proper arm's length benchmarking. Interest on the arbitration award was also held not taxable.
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