Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
DTAA between India and Switzerland - Permanent Establishment / Business connection - establishing subsidiary in the other treaty country would not result in creating and establishing a PE of a foreign holding company in the said third country. - AT
DTAA between India and Switzerland - Permanent Establishment / Business connection - establishing subsidiary in the other treaty country would not result in creating and establishing a PE of a foreign holding company in the said third country. - AT
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