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 ...
Construction of Road - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were initiated - prima facie case is in favor of assessee - AT
Construction of Road - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were initiated - prima facie case is in favor of assessee - AT
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