Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
TP adjustment to payment of interest on ECB loan - TPO himself has stated that while granting permission to the assessee for availing ECB loan, the RBI has fixed the interest rate at six months USD LIBOR plus 350 basis points - directed to determined interest rate at six months USD LIBOR rate plus 300 basis points
TP adjustment to payment of interest on ECB loan - TPO himself has stated that while granting permission to the assessee for availing ECB loan, the RBI has fixed the interest rate at six months USD LIBOR plus 350 basis points - directed to determined interest rate at six months USD LIBOR rate plus 300 basis points
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