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...
Penalty under section 271(1)(c) - during survey, assessee has made voluntary surrender on account of sundry creditors and returned the additional income in the return of income filed and paid tax thereon - no penalty - AT
Penalty under section 271(1)(c) - during survey, assessee has made voluntary surrender on account of sundry creditors and returned the additional income in the return of income filed and paid tax thereon - no penalty - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
