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...
Classification of services - preparation of Electoral Photo Identity Card (EPIC) - Assessee cannot be said to have rendered any photographic services to an individual or to the person who had entered into the contract with the petitioner.
Classification of services - preparation of Electoral Photo Identity Card (EPIC) - Assessee cannot be said to have rendered any photographic services to an individual or to the person who had entered into the contract with the petitioner.
Note: It is a system-generated summary and is for quick reference only.