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...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon the appellant - AT
Penalty - as per Sec. 80 and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are not imposable upon the appellant - AT
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