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...
Tribunal leave is mandatory for continuation of a pending suit by or against a company in liquidation. Where joint reliefs are sought against the company and a co-defendant, the claimant cannot maintain the suit or appeal by deleting the company from the parties. The liquidator must be served and represented in proceedings involving the company in liquidation. The commercial judgment was set aside, and the suit was remitted for fresh consideration only if leave is obtained from the Tribunal to continue proceedings against the company.
Tribunal leave is mandatory for continuation of a pending suit by or against a company in liquidation. Where joint reliefs are sought against the company and a co-defendant, the claimant cannot maintain the suit or appeal by deleting the company from the parties. The liquidator must be served and represented in proceedings involving the company in liquidation. The commercial judgment was set aside, and the suit was remitted for fresh consideration only if leave is obtained from the Tribunal to continue proceedings against the company.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4896 
