Thursday, December 2, 2021

Suraj R Agarwal

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Once the comparable company becomes the AE of the assessee in the year under consideration, then such company cannot be considered for the purpose of comparable. Case Law Citation: Lonsen... More

Case Law Citation GVV Construction Pvt. Ltd. Vs. Deputy Commissioner of Income Tax; ITA No. 280/ CTK/2017; Asst. Year 2013-2014; Aug 18, 2020 Case Summary Facts of the case: The... More

Case Law Citation: - Assistant Commissioner of Income Tax Vs. Volvo Auto (India) Private Limited; ITA No. 3431/DEL/2016; Asst. The year 2010-11; Aug 11, 2020 Case Summary: - Facts of... More

The mutual agreement procedure is a well-established means through which tax administrations consult to resolve disputes regarding the application of double tax conventions. This procedure, described and authorized by Article... More

The provisions containing taxation of IT-enabled business process outsourcing units are not contained in the Income-tax Act, 1961 but are given in Circular No.5/2004 dated 28.9.2004 issued by CBDT. The... More

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