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...
Levy of penalty u/s 271(1) - allegation of concealment of income - The assessee could not furnish any explanation except setting up a cooked up story for loss of the books of account - Levy of penalty confirmed.
Levy of penalty u/s 271(1) - allegation of concealment of income - The assessee could not furnish any explanation except setting up a cooked up story for loss of the books of account - Levy of penalty confirmed.
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