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...
Online database access or retrieval service - whether the appellant is a mere participant or the appellant access or retrieves data from the computer system maintained by the CRS Companies - stay granted partly - AT
Online database access or retrieval service - whether the appellant is a mere participant or the appellant access or retrieves data from the computer system maintained by the CRS Companies - stay granted partly - AT
Note: It is a system-generated summary and is for quick reference only.