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 ...
Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - when the receipt of inputs and its final use in the manufacturing activity is not disputed, then the importer cannot be denied the Cenvat credit - AT
Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - when the receipt of inputs and its final use in the manufacturing activity is not disputed, then the importer cannot be denied the Cenvat credit - AT
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