Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
TRQ holders allocated raw sugar import quantities may surrender any unutilised allocation until 30 September 2026. Surrender remains subject to payment equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. The extension applies to the tariff-rate quota for import of raw sugar, while all other conditions governing the allocation and surrender process remain unchanged.
TRQ holders allocated raw sugar import quantities may surrender any unutilised allocation until 30 September 2026. Surrender remains subject to payment equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. The extension applies to the tariff-rate quota for import of raw sugar, while all other conditions governing the allocation and surrender process remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
