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...
Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable
Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable
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