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...
Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded from sprinklers. In fact ‘sprinklers’ and ‘drip irrigation system including laterals’ are separated by a semi colon - AT
Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded from sprinklers. In fact ‘sprinklers’ and ‘drip irrigation system including laterals’ are separated by a semi colon - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
