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...
Valuation - receipt of bonus by the service provider for efficient use of diesel and explosives - this amount was not known at the time of provision of services - This amount cannot be included as value of taxable services rendered u/s 67.
Valuation - receipt of bonus by the service provider for efficient use of diesel and explosives - this amount was not known at the time of provision of services - This amount cannot be included as value of taxable services rendered u/s 67.
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