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...
Mandation of e-filling of appeal - procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were introduced by Revenue only wef 01.03.2016 and the assessee filed his appeal before learned CIT(A) on 12.04.2016 manually but the said appeal was filed within time limit prescribed u/s 249(2) of the 1961 Act. - Appeal restored before CIT(A)
Mandation of e-filling of appeal - procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were introduced by Revenue only wef 01.03.2016 and the assessee filed his appeal before learned CIT(A) on 12.04.2016 manually but the said appeal was filed within time limit prescribed u/s 249(2) of the 1961 Act. - Appeal restored before CIT(A)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
