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...
Levy of service tax - Business Support Service or not - it is abundantly clear that a person who has earned the reputation and recognition as a player is employed by the franchisee and it is not the other way round - the employer-employee relationship cannot be disputed - the Appellants are not liable to service tax under the Business Support Service - AT
Levy of service tax - Business Support Service or not - it is abundantly clear that a person who has earned the reputation and recognition as a player is employed by the franchisee and it is not the other way round - the employer-employee relationship cannot be disputed - the Appellants are not liable to service tax under the Business Support Service - AT
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