Jurispruden tiol – Tomorrow's cases

By Vijay Kumar

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COFEPOSA and SAFEMA – Heirs cannot challenge action under SAFEMA if detention under COFEPOSA was not challenged - It is alarming that such a senior officer, as the Competent Authority, possesses this warped understanding of law. – High Court

The Delhi H C while deliberating on the Writ Petitions challenging detention orders under COFEPOSA and notices for possession of illegally acquired properties under SAFEMA , observed that if the detention orders are passed against the parents and notices are issued to acquire the properties under SAFEMA , then the heirs of the detunus do not have any legal right to challenge the detention orders and possession notices.

Central Excise

Different prices can be charged to different class of buyers - No case of undervaluation: Tribunal

It is undisputed that the purchasers/buyers in the Ulhasnagar regions are a different class of buyers and the reduction in price/value was resorted to by the appellant company in order to face the stiff competition from competitors. The appellant action is based on pure commercial consideration and there is no evidence on record to indicate that this was done on extraneous and irrational basis.

Income Tax

Non-resident company - payment received for outright sale of technical knowhow - Such payment cannot be treated as royalty income either under Sec 9(1)(vi) or DTAA with Germany - ITAT

Payment received by the non-resident company under the engineering know-how agreement for the purchase of engineering designs and drawings in respect of equipments supplied and the same having been acquired on outright sale basis outside India, cannot be treated as royalty income and taxed u/s 9(1)(vi) of the income tax or under Article 12 of Indo-German DTAA . No tax can be levied as no income chargeable to tax accrued in India .

See our columns tomorrow for the judgements