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...
Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.
Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
