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 ...
Seizure of bank account - Default of payment of service tax - Pursuant to such order to freeze the bank account, the service tax amount due and payable by the petitioners have been realized - no relief could be granted to the petitioners in these writ petitions. - HC
Seizure of bank account - Default of payment of service tax - Pursuant to such order to freeze the bank account, the service tax amount due and payable by the petitioners have been realized - no relief could be granted to the petitioners in these writ petitions. - HC
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