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...
Interest on refund - Money wrongly attached - the provision of interest in Section 244-A would have no applicability in the present case because it is a case of illegal attachment and retention - interest 10% for wrongful retention of money for a period of about 15 months, cannot be said to be excessive by any standards - directed to pay interest within two months otherwise further interest @ 9%
Interest on refund - Money wrongly attached - the provision of interest in Section 244-A would have no applicability in the present case because it is a case of illegal attachment and retention - interest 10% for wrongful retention of money for a period of about 15 months, cannot be said to be excessive by any standards - directed to pay interest within two months otherwise further interest @ 9%
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
