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 ...
Translation service - Business support service - The appellant seem to have interpreted this term to mean the one similar to the earlier transactions mentioned in the service and basically they seem to think that translation is not a transaction - Prima facie case not in favour of assessee - AT
Translation service - Business support service - The appellant seem to have interpreted this term to mean the one similar to the earlier transactions mentioned in the service and basically they seem to think that translation is not a transaction - Prima facie case not in favour of assessee - AT
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