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...
Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the notice issued u/s. 153A - no penalty can be levied in respect of the returned income which has been disclosed in the return filed in response to the notice under section 153A - AT
Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the notice issued u/s. 153A - no penalty can be levied in respect of the returned income which has been disclosed in the return filed in response to the notice under section 153A - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
