Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Fixed place permanent establishments - India-USA DTAA - GE carried on business in India through its fixed place of business (i.e the premises), through the premises - The intricate nature of activities it has carefully designed, where technical officials having varying degree of authority involve themselves - Existence of PE in India established.
Fixed place permanent establishments - India-USA DTAA - GE carried on business in India through its fixed place of business (i.e the premises), through the premises - The intricate nature of activities it has carefully designed, where technical officials having varying degree of authority involve themselves - Existence of PE in India established.
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