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...
Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.
Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.
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