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...
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
Note: It is a system-generated summary and is for quick reference only.