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...
Recovery of redemption fine from the petitioner - petitioner was not party to the SCN - In absence of any proposal in the show cause notice for imposition of fine in lieu of confiscation relatable to the petitioner and in absence of any directions contained in the order-inoriginal that such fine would be borne by the petitioner, it was simply not open for the department to seek recovery thereof from the petitioner- HC
Recovery of redemption fine from the petitioner - petitioner was not party to the SCN - In absence of any proposal in the show cause notice for imposition of fine in lieu of confiscation relatable to the petitioner and in absence of any directions contained in the order-inoriginal that such fine would be borne by the petitioner, it was simply not open for the department to seek recovery thereof from the petitioner- HC
Note: It is a system-generated summary and is for quick reference only.
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