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...
Computation of capital gain - transfer of immovable property u/s 2(47) - the claim of the assessee to exclude the cost of acquisition of furniture from sale consideration of house property is not justified - AT
Computation of capital gain - transfer of immovable property u/s 2(47) - the claim of the assessee to exclude the cost of acquisition of furniture from sale consideration of house property is not justified - AT
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