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...
Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand is not sustainable beyond normal period of limitation - HC
Interest demand - whether the liability to pay interest on differential excise duty already paid at the time of issue of supplementary invoices would continue - demand is not sustainable beyond normal period of limitation - HC
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