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 ...
The allegations of the Department about suppression of facts on part of the appellant with the mention that the mistake came to the notice only at the time of Audit is not sustainable specially in a case where the duty has been paid, however, to a wrong Excise Code.
The allegations of the Department about suppression of facts on part of the appellant with the mention that the mistake came to the notice only at the time of Audit is not sustainable specially in a case where the duty has been paid, however, to a wrong Excise Code.
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