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...
Valuation - MRP based value or transaction value - Goods i.e. Lubricating oil 50 Ltrs package should be valued in terms of Section 4A and not u/s 4 of the Central Excise Act, 1944 - AT
Valuation - MRP based value or transaction value - Goods i.e. Lubricating oil 50 Ltrs package should be valued in terms of Section 4A and not u/s 4 of the Central Excise Act, 1944 - AT
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