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 ...
Disallowance of deduction of compensation paid to the tenant against capital gain within the ambit of section 48 - the main Director of both the companies is common. - failed to prove that the payment is genuine - no deduction - AT
Disallowance of deduction of compensation paid to the tenant against capital gain within the ambit of section 48 - the main Director of both the companies is common. - failed to prove that the payment is genuine - no deduction - AT
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