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 - demand of interest - appellant had taken input service credit even before payments were made, in contravention of Rule 4(7) of CCR, 2004 - appellant contended that they have utilized the credit only after making payment to the input service provider - No interest subject to verification
Cenvat Credit - demand of interest - appellant had taken input service credit even before payments were made, in contravention of Rule 4(7) of CCR, 2004 - appellant contended that they have utilized the credit only after making payment to the input service provider - No interest subject to verification
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