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 ...
Job work - declaration under form 57F(4) - goods manufactured by job worker under notification no. 214/86 was cleared by the appellants at NIL rate of duty - Since duty demand has been made on re-rolled products and the appellant is not a manufacturer of the same, the demand is not sustainable - AT
Job work - declaration under form 57F(4) - goods manufactured by job worker under notification no. 214/86 was cleared by the appellants at NIL rate of duty - Since duty demand has been made on re-rolled products and the appellant is not a manufacturer of the same, the demand is not sustainable - AT
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