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...
Availment of ITC - WCS taken for structure on which machineries are fixed to earth - ITC in respect of foundation and support structure in respect of ETP and Transformer is blocked in terms of Section 17(5) - Steel [TMT bar] being procured by the applicant company and used while taking works contract services for making the said foundation to fix machineries to earth is eligible subject to findings recorded in para 19 onwards. - AAR
Availment of ITC - WCS taken for structure on which machineries are fixed to earth - ITC in respect of foundation and support structure in respect of ETP and Transformer is blocked in terms of Section 17(5) - Steel [TMT bar] being procured by the applicant company and used while taking works contract services for making the said foundation to fix machineries to earth is eligible subject to findings recorded in para 19 onwards. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
