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...
AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice cannot be equated and treated as a draft assessment order.
AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice cannot be equated and treated as a draft assessment order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
