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...
Refund claim - N/N. 41/2007-ST dated 06.10.2007 - freight (GTA) paid to and fro to the port of export - the appellant has explained that the transportation charges paid by them for transportation of goods from their factory to the export of goods - refund allowed. - AT
Refund claim - N/N. 41/2007-ST dated 06.10.2007 - freight (GTA) paid to and fro to the port of export - the appellant has explained that the transportation charges paid by them for transportation of goods from their factory to the export of goods - refund allowed. - AT
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