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...
Classification of goods proposed to be imported - Scented & Flavoured and Sweetened Supari - The learned CAAR has not been persuaded to accept a different view from that of the Supreme Court on the basis of the clarification issued in terms of the aforementioned circular - Learned CAAR has noted that the said circular does not provide any reasons for such clarification. - There are no infirmity with the decision of the learned CAAR - HC
Classification of goods proposed to be imported - Scented & Flavoured and Sweetened Supari - The learned CAAR has not been persuaded to accept a different view from that of the Supreme Court on the basis of the clarification issued in terms of the aforementioned circular - Learned CAAR has noted that the said circular does not provide any reasons for such clarification. - There are no infirmity with the decision of the learned CAAR - HC
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