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...
CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the end of stipulated period after the completion of the project - Credit allowed.
CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the end of stipulated period after the completion of the project - Credit allowed.
Note: It is a system-generated summary and is for quick reference only.