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...
Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation
Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
