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...
Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after including the value of software. Any service tax to be paid under ITSS services for Royalty has no connection or bearing with the liability to discharge Excise Duty.
Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after including the value of software. Any service tax to be paid under ITSS services for Royalty has no connection or bearing with the liability to discharge Excise Duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
