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...
Disallowance of business expenditure on publicity - nexus with business - expenses in question were incurred for earning business income, therefore, it was not capital in nature and would not provide any enduring benefit to the assessee - claim of expenses allowed.
Disallowance of business expenditure on publicity - nexus with business - expenses in question were incurred for earning business income, therefore, it was not capital in nature and would not provide any enduring benefit to the assessee - claim of expenses allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
