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...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
E-way bill - Goods did not reach destination within prescribed time on account of strike - constitutional validity of portions of Sections 129 and 130 of the Central Goods and Services Tax Rules - Notices issued.
E-way bill - Goods did not reach destination within prescribed time on account of strike - constitutional validity of portions of Sections 129 and 130 of the Central Goods and Services Tax Rules - Notices issued.
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