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...
AO failed to dispose of assessee's objections against reopening of assessment. ITAT upheld First Appellate Authority's finding that since objections were not addressed, assessment is vitiated. Decided in assessee's favour.
AO failed to dispose of assessee's objections against reopening of assessment. ITAT upheld First Appellate Authority's finding that since objections were not addressed, assessment is vitiated. Decided in assessee's favour.
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