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...
Allowability of “project expenses” - The expenditure incurred to carry out social and economic development - deduction u/s 37 does not matter whether or not the expenditure was in the nature of donation or Section 80G of the Act was not attracted -
Allowability of “project expenses” - The expenditure incurred to carry out social and economic development - deduction u/s 37 does not matter whether or not the expenditure was in the nature of donation or Section 80G of the Act was not attracted -
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
