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...
Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the appellants. - appellant is not liable to pay service tax under the renting of immovable property service. - AT
Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the appellants. - appellant is not liable to pay service tax under the renting of immovable property service. - AT
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