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...
DRP directions bind the final assessment order, but a patent computation omission may be rectified within the statutory period where the directions were reproduced but not implemented. An Indian subsidiary does not create a permanent establishment merely on facts previously found insufficient to establish one, so no business-profit attribution follows on that basis. Third-party cost reimbursements received without mark-up are not fees for included services unless the services are technical or consultancy services and make available the requisite technical knowledge or know-how under the India-USA DTAA. Corporate guarantee commission must be benchmarked on the taxpayer's facts; a fixed formula without examining the taxpayer's benchmarking is inappropriate.
DRP directions bind the final assessment order, but a patent computation omission may be rectified within the statutory period where the directions were reproduced but not implemented. An Indian subsidiary does not create a permanent establishment merely on facts previously found insufficient to establish one, so no business-profit attribution follows on that basis. Third-party cost reimbursements received without mark-up are not fees for included services unless the services are technical or consultancy services and make available the requisite technical knowledge or know-how under the India-USA DTAA. Corporate guarantee commission must be benchmarked on the taxpayer's facts; a fixed formula without examining the taxpayer's benchmarking is inappropriate.
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