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...
Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting the invocation of the extended period of limitation - Conditional stay granted. - AT
Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting the invocation of the extended period of limitation - Conditional stay granted. - AT
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