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...
Long pendency of appeal before tribunal - This delay was only in view of the appeals awaiting its normal turn for consideration - the grievance of delay in disposing of the appeals by the Tribunal has no merits and is not accepted.
Long pendency of appeal before tribunal - This delay was only in view of the appeals awaiting its normal turn for consideration - the grievance of delay in disposing of the appeals by the Tribunal has no merits and is not accepted.
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