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 ...
Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted
Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted
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