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...
In a real estate anti-profiteering matter, the Tribunal accepted the DGAP report in full because the respondent unconditionally accepted the methodology, quantification and contravention finding, and the remaining profiteered amount for the period up to receipt of the Occupancy Certificate was ordered to be refunded to eligible homebuyers. It also upheld interest on the profiteered amount, holding that interest is payable from the dates of excess collection until actual refund. The penalty provision was held inapplicable because the alleged profiteering had ended before Section 171(3A) came into force, so no penalty was payable.
In a real estate anti-profiteering matter, the Tribunal accepted the DGAP report in full because the respondent unconditionally accepted the methodology, quantification and contravention finding, and the remaining profiteered amount for the period up to receipt of the Occupancy Certificate was ordered to be refunded to eligible homebuyers. It also upheld interest on the profiteered amount, holding that interest is payable from the dates of excess collection until actual refund. The penalty provision was held inapplicable because the alleged profiteering had ended before Section 171(3A) came into force, so no penalty was payable.
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