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 ...
Valuation - Deduction of the sale tax - on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling price of aerated water in bottles as well as bag-in-box.
Valuation - Deduction of the sale tax - on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling price of aerated water in bottles as well as bag-in-box.
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