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...
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
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TaxTMI 
TaxTMI 
of 4879 
