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...
Expenditure claimed under the head “provision towards SOBM and drill cutting disposal expenses” - the said provision is offered as income in the succeeding year in the form of reduction of corresponding expenditure - claim is tax neutral in nature - deduction allowed - AT
Expenditure claimed under the head “provision towards SOBM and drill cutting disposal expenses” - the said provision is offered as income in the succeeding year in the form of reduction of corresponding expenditure - claim is tax neutral in nature - deduction allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
