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...
Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification - AT
Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
