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...
Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT
Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT
Note: It is a system-generated summary and is for quick reference only.
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