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 ...
It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit taken, demand cannot be raised on assessee - AT
It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit taken, demand cannot be raised on assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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