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...
Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific directions of the Government of India - it was wholly, necessarily and exclusively for the purpose of business - Claim of deduction of expenditure cannot be denied.
Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific directions of the Government of India - it was wholly, necessarily and exclusively for the purpose of business - Claim of deduction of expenditure cannot be denied.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
