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...
Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal granted the exemption on Parts of computers imported for manufacture of Personal Computers, which have been cleared on payment of duty.
Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal granted the exemption on Parts of computers imported for manufacture of Personal Computers, which have been cleared on payment of duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
