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...
Refund of accumulated CENVAT credit - time limitation - in the case of service providers exporting 100% of its services, such disputes should not arise and refund of CENVAT credit irrespective of when he has taken the credit, should be granted if otherwise in order. - AT
Refund of accumulated CENVAT credit - time limitation - in the case of service providers exporting 100% of its services, such disputes should not arise and refund of CENVAT credit irrespective of when he has taken the credit, should be granted if otherwise in order. - AT
Note: It is a system-generated summary and is for quick reference only.