Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Recovery of the balance disputed tax demand arising from transfer-pricing adjustments was stayed pending appeal, conditional on deposit of 20% of the outstanding demand after excluding proportionate demand relating to services claimed to have been rendered to an associated enterprise. The stay operates for 180 days or until appeal disposal, whichever occurs first, subject to meeting the deposit condition and cooperating in early appeal disposal. No merits determination was made on the transfer-pricing additions.
Recovery of the balance disputed tax demand arising from transfer-pricing adjustments was stayed pending appeal, conditional on deposit of 20% of the outstanding demand after excluding proportionate demand relating to services claimed to have been rendered to an associated enterprise. The stay operates for 180 days or until appeal disposal, whichever occurs first, subject to meeting the deposit condition and cooperating in early appeal disposal. No merits determination was made on the transfer-pricing additions.
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