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...
Disallowance out of salary wages and bonus - no justification in making the adhoc disallowance - This huge amount of sales, job work income and net profit cannot be achieved without a proper and adequate labour force and concern's nature of business is that of manufacturing job work of hide and skins and leather. - AT
Disallowance out of salary wages and bonus - no justification in making the adhoc disallowance - This huge amount of sales, job work income and net profit cannot be achieved without a proper and adequate labour force and concern's nature of business is that of manufacturing job work of hide and skins and leather. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
