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...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any particular religious community or caste - assessee having failed to discharge the burden - HC
Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any particular religious community or caste - assessee having failed to discharge the burden - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
