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...
Allowability of expenditure as revenue or capital - expenditure of Rs. 6.01 crores as amount paid to Madhya Pradesh Electricity Board (MEPB) for the line/bay charges - This expenditure has been rightly claimed by the assessee as per the provisions of the Income Tax Act. - HC
Allowability of expenditure as revenue or capital - expenditure of Rs. 6.01 crores as amount paid to Madhya Pradesh Electricity Board (MEPB) for the line/bay charges - This expenditure has been rightly claimed by the assessee as per the provisions of the Income Tax Act. - HC
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