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...
Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the assessee receives any amount it could be adjusted in the loss of that year
Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the assessee receives any amount it could be adjusted in the loss of that year
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