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...
The panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place - credit allowed
The panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place - credit allowed
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