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...
Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. - Relief is granted subject to certain safeguards - HC
Revocation of cancellation of petitioner's registration - failure to file returns continuously for a period of six months - By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. - Relief is granted subject to certain safeguards - HC
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