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...
Transfer of CENVAT credit - closure of factory - having accepted the closure certificate of Gurgaon Unit, it will not be appropriate to reopen the same almost after four years of issuing notice which raises a serious doubt
Transfer of CENVAT credit - closure of factory - having accepted the closure certificate of Gurgaon Unit, it will not be appropriate to reopen the same almost after four years of issuing notice which raises a serious doubt
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