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...
Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. - Matter restored back.
Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. - Matter restored back.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
