Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
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...
Nature of expenditure - Contingent liability or not - invocation of performance guarantee by the Department of Telecommunication - internet expenses - Additions u/s 69C r.w.s. 115BBE - the benefit of Section 37(1) is allowable to the assessee - Additions deleted - AT
Nature of expenditure - Contingent liability or not - invocation of performance guarantee by the Department of Telecommunication - internet expenses - Additions u/s 69C r.w.s. 115BBE - the benefit of Section 37(1) is allowable to the assessee - Additions deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
