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...
Manufacture - Isolated soya protein - the starting point of the making process is de-oiled cake, i.e. de-fatted. The net result is that the final product - isolate soya protein is nutritionally very different from the starting raw material - soya flour - Duty liability confirmed as process is amounting to manufacture - AT
Manufacture - Isolated soya protein - the starting point of the making process is de-oiled cake, i.e. de-fatted. The net result is that the final product - isolate soya protein is nutritionally very different from the starting raw material - soya flour - Duty liability confirmed as process is amounting to manufacture - AT
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