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...
Denial of CENVAT Credit - The obligation to show that the raw materials have been used for the purpose they were obtained and accounted for in accordance with law is on the assesee and in this case they have failed to discharge the same. Therefore the appeal has no merits - AT
Denial of CENVAT Credit - The obligation to show that the raw materials have been used for the purpose they were obtained and accounted for in accordance with law is on the assesee and in this case they have failed to discharge the same. Therefore the appeal has no merits - AT
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