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...
Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC
Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
