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 ...
Deemed dividend u/s.2(22)(e) - advanced by the company - Mere reliance on legal proposition without furnishing the supporting material does not help the cause of the assessee. It only amounts to a bald claim - AT
Deemed dividend u/s.2(22)(e) - advanced by the company - Mere reliance on legal proposition without furnishing the supporting material does not help the cause of the assessee. It only amounts to a bald claim - AT
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