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...
Disallowance of rental expenses - expenses relating to earlier year were not admissible - CIT(A) has incorrectly stated in his finding that assessee has only claimed the interest component and not claimed the rental expenses of earlier year - There is no doubt about the genuineness of the expenditure. - Claim allowed - AT
Disallowance of rental expenses - expenses relating to earlier year were not admissible - CIT(A) has incorrectly stated in his finding that assessee has only claimed the interest component and not claimed the rental expenses of earlier year - There is no doubt about the genuineness of the expenditure. - Claim allowed - AT
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