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...
Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside
Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside
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