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...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Condonation of delay u/s 119(2)(b)in filing return of income - ruling from the ARA was sought for taxability of income in India which received after due date of filing of return - delay condoned subject to costs
Condonation of delay u/s 119(2)(b)in filing return of income - ruling from the ARA was sought for taxability of income in India which received after due date of filing of return - delay condoned subject to costs
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