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...
Classification of supply - services provided by the Appellant under the ICT project - artificially-bundled and composite supply - existence of principal supply or not - Merely because hardware and software is provided by the appellant, it does not mean that the training to be done is not a principal supply. - Benefit of exemption from GST allowed.
Classification of supply - services provided by the Appellant under the ICT project - artificially-bundled and composite supply - existence of principal supply or not - Merely because hardware and software is provided by the appellant, it does not mean that the training to be done is not a principal supply. - Benefit of exemption from GST allowed.
Note: It is a system-generated summary and is for quick reference only.