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...
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Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - SC
Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - SC
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