Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Borrowed service rendered by the Appellant - India-Greece Tax Treaty -Admittedly the assessee does not have PE in India the same cannot be held to be taxed in India as per the express provision of Article 3 - AT
Borrowed service rendered by the Appellant - India-Greece Tax Treaty -Admittedly the assessee does not have PE in India the same cannot be held to be taxed in India as per the express provision of Article 3 - AT
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