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...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Anti-profiteering computation for real estate projects based on pre-GST and post-GST input-tax-credit-to-turnover ratios requires reconsideration in light of the Delhi High Court's determination on the applicable methodology. The High Court quashed the anti-profiteering order and remanded the computation issue to GSTAT for fresh consideration under that determination. It expressed no view on the merits, kept all parties' contentions open, and left the challenge to the validity of the statutory provision and rules unresolved.
Anti-profiteering computation for real estate projects based on pre-GST and post-GST input-tax-credit-to-turnover ratios requires reconsideration in light of the Delhi High Court's determination on the applicable methodology. The High Court quashed the anti-profiteering order and remanded the computation issue to GSTAT for fresh consideration under that determination. It expressed no view on the merits, kept all parties' contentions open, and left the challenge to the validity of the statutory provision and rules unresolved.
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