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...
GST registration cancelled solely for non-filing of returns may be restored conditionally, since continued cancellation prevents invoicing and business operations and may hinder tax recovery. Restoration requires filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. Compliance enables restoration and permits final determination of tax liability through filed returns; non-compliance results in cancellation continuing.
GST registration cancelled solely for non-filing of returns may be restored conditionally, since continued cancellation prevents invoicing and business operations and may hinder tax recovery. Restoration requires filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. Compliance enables restoration and permits final determination of tax liability through filed returns; non-compliance results in cancellation continuing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
