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...
Entitlement of Settlement of a Case - earlier on four occasions the respondent herein was found guilty for concealment of duty particulars and penalty was imposed - Assessee is not entitled for relief. - HC
Entitlement of Settlement of a Case - earlier on four occasions the respondent herein was found guilty for concealment of duty particulars and penalty was imposed - Assessee is not entitled for relief. - HC
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