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 - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on the sale effected from the Depot - The refund has been denied simply based on presumptions, which is not tenable. - Refund allowed - AT
Refund claim - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on the sale effected from the Depot - The refund has been denied simply based on presumptions, which is not tenable. - Refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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