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...
Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of delay for any such reasons - Refund not allowed - HC
Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of delay for any such reasons - Refund not allowed - HC
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