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...
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
