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...
Amendment of section 28 of Customs Act, 1962 - Recovery of duties not levied or short-levied or erroneously refunded - to extend the limitation period for investigation of cases not involving any collusion, wilful misstatement or suppression of facts from one year to two years. - Normal period of limitation will be 2 years instead of existing 1 year.
Amendment of section 28 of Customs Act, 1962 - Recovery of duties not levied or short-levied or erroneously refunded - to extend the limitation period for investigation of cases not involving any collusion, wilful misstatement or suppression of facts from one year to two years. - Normal period of limitation will be 2 years instead of existing 1 year.
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