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...
Interest on delayed refund must be reckoned from the original refund application date where the earlier refusal to process that application was found illegal and set aside. The later refiled application, prompted only by the authority's unlawful action, cannot be treated as the starting point to defeat interest otherwise payable. The impugned orders were set aside to the extent they denied interest, and the claim was directed to be decided by taking the date of the initial application into account.
Interest on delayed refund must be reckoned from the original refund application date where the earlier refusal to process that application was found illegal and set aside. The later refiled application, prompted only by the authority's unlawful action, cannot be treated as the starting point to defeat interest otherwise payable. The impugned orders were set aside to the extent they denied interest, and the claim was directed to be decided by taking the date of the initial application into account.
Note: It is a system-generated summary and is for quick reference only.
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