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...
Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule 159 of the CGST Rules, 2017 with a direction to department to consider all the objections raised by the petitioners
Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule 159 of the CGST Rules, 2017 with a direction to department to consider all the objections raised by the petitioners
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