Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
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Demand under GST based solely on FORM 26AS entries could not be sustained where the sale deeds, if examined, indicated a prima facie sale of immovable property outside the GST levy. The HC found that the assessment proceeded on an assumed failure to produce the deeds, but once the copies of the sale deeds and corresponding FORM 26AS were considered, the underlying transaction required proper scrutiny. The impugned orders were quashed and the matter was remitted for fresh adjudication after notice.
Demand under GST based solely on FORM 26AS entries could not be sustained where the sale deeds, if examined, indicated a prima facie sale of immovable property outside the GST levy. The HC found that the assessment proceeded on an assumed failure to produce the deeds, but once the copies of the sale deeds and corresponding FORM 26AS were considered, the underlying transaction required proper scrutiny. The impugned orders were quashed and the matter was remitted for fresh adjudication after notice.
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