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...
Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie extended period of limitation cannot be invoked - stay granted - AT
Cenvat Credit - the adjudicating authority does not elaborate as to what material facts were required to be declared and under which provision of law - prim facie extended period of limitation cannot be invoked - stay granted - AT
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