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...
Extension of stay against outstanding demand - When the lower authorities have not given any heed to the direction of the Tribunal, we find it a fit case for extension of stay against outstanding demand by the Department. The assessee cannot be put to face the harassment/ harsh treatment due to non-disposal of the appeal. - AT
Extension of stay against outstanding demand - When the lower authorities have not given any heed to the direction of the Tribunal, we find it a fit case for extension of stay against outstanding demand by the Department. The assessee cannot be put to face the harassment/ harsh treatment due to non-disposal of the appeal. - AT
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