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 ...
Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment agents as same has been included in the assessable value. - AT
Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment agents as same has been included in the assessable value. - AT
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