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...
Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT
Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT
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