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...
Interest on delayed payment under Rule 3 (5) of the Cenvat Credit Rules, 2004 – If there is delay in payment of this amount, for whatever reason, interest would be chargeable in terms of the provisions of sub-rule (3) of Rule 8 - AT
Interest on delayed payment under Rule 3 (5) of the Cenvat Credit Rules, 2004 – If there is delay in payment of this amount, for whatever reason, interest would be chargeable in terms of the provisions of sub-rule (3) of Rule 8 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
