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 ...
Department cannot refuse to grant Central Excise registration in respect of the premises in question to the petitioner on the ground that the earlier registration has not been surrendered and that there are outstanding dues of the erstwhile unit. - HC
Department cannot refuse to grant Central Excise registration in respect of the premises in question to the petitioner on the ground that the earlier registration has not been surrendered and that there are outstanding dues of the erstwhile unit. - HC
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