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...
The completed assessment cannot be reopened without rejecting the books or confronting with assessee about not accepting the valuation submitted by assessee and the completed assessment cannot be re-visited on the same information available on record.
The completed assessment cannot be reopened without rejecting the books or confronting with assessee about not accepting the valuation submitted by assessee and the completed assessment cannot be re-visited on the same information available on record.
Note: It is a system-generated summary and is for quick reference only.