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...
Construction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - the staff quarters meant for use by the Income Tax Department for their employees is clearly covered by the explanation “personal use” - AT
Construction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - the staff quarters meant for use by the Income Tax Department for their employees is clearly covered by the explanation “personal use” - AT
Note: It is a system-generated summary and is for quick reference only.