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 of service tax paid - service provided by the State Government or KINFRA by way of providing long term lease exceeding 30 years or more which was exempt from service tax - In view of the facts that now the appellants have produced sufficient documents to prove the payment of service tax, there are no justification for rejection of the refund claims - AT
Refund of service tax paid - service provided by the State Government or KINFRA by way of providing long term lease exceeding 30 years or more which was exempt from service tax - In view of the facts that now the appellants have produced sufficient documents to prove the payment of service tax, there are no justification for rejection of the refund claims - AT
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