Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Income accrued in India - receipt from offshore sale of goods - rendering supporting services - fees for included services (FIS) - Article 12 of India-Ireland DTAA - A.O has not established that how the amount received by the assessee was related to rendering of any services by the assessee. A.O/DRP have not controverted the facts established from the invoices on sale of equipments as discussed supra in this order. - AT
Income accrued in India - receipt from offshore sale of goods - rendering supporting services - fees for included services (FIS) - Article 12 of India-Ireland DTAA - A.O has not established that how the amount received by the assessee was related to rendering of any services by the assessee. A.O/DRP have not controverted the facts established from the invoices on sale of equipments as discussed supra in this order. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
