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...
Re-export of imported goods declared as mixed metal scrap but treated as e-waste warranted substantial reduction of redemption fine and penalty because the goods never entered home consumption. Classification as e-waste rested solely on a Chartered Engineer's report, which was not conclusive evidence for classification. The redemption fine and penalty were each reduced, and the challenge succeeded in part.
Re-export of imported goods declared as mixed metal scrap but treated as e-waste warranted substantial reduction of redemption fine and penalty because the goods never entered home consumption. Classification as e-waste rested solely on a Chartered Engineer's report, which was not conclusive evidence for classification. The redemption fine and penalty were each reduced, and the challenge succeeded in part.
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