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...
Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service and Revenue made no effort to state any reason how the same gets covered under Management Consultant Service - demand set aside - AT
Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service and Revenue made no effort to state any reason how the same gets covered under Management Consultant Service - demand set aside - AT
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