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...
Sale of hypothecated vehicles - disposal of repossessed cars by the bank - sale of the repossessed cars by the Appellant Bank is incidental or ancillary or in connection with the Appellant’s business - HC
Sale of hypothecated vehicles - disposal of repossessed cars by the bank - sale of the repossessed cars by the Appellant Bank is incidental or ancillary or in connection with the Appellant’s business - HC
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