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...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Notice deemed to be valid in certain circumstances - application of provisions of Section 292-BB in the case of the assessee when the notice though not proved to be issued by the Assessing Officer was also not served on the assessee - Challenge to the notice rejected - HC
Notice deemed to be valid in certain circumstances - application of provisions of Section 292-BB in the case of the assessee when the notice though not proved to be issued by the Assessing Officer was also not served on the assessee - Challenge to the notice rejected - HC
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