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Payment to foreign co. to conduct navigation studies at Indian port doesn’t satisfy ‘make available’ clause; no FTS

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  • Payment to foreign co. to conduct navigation studies at Indian port doesn’t satisfy ‘make available’ clause; no FTS
Posted onon August 20, 2014

Tenet Tax Daily August 20 2014

By tenettax-team
Corporate Tax, International Tax

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Cos. engaged in sales of software can’t be used as comparables for Cos. providing software development services
Cos with huge turnover, abnormal profits or functional differences are excludible from comparables list

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