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...
CENVAT credit - consumption variation - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the cenvat credit cannot be denied - credit allowed - AT
CENVAT credit - consumption variation - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the cenvat credit cannot be denied - credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.