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 ...
Disallowance of business promotion expenses - ad-hock disallowane @ 30% - no enquiry whatsoever from the parties to whom the said expenses were paid by the assessee - no instance to show any unverifiable element involved in the business promotion expenses - adhoc disallowance not sustainable.
Disallowance of business promotion expenses - ad-hock disallowane @ 30% - no enquiry whatsoever from the parties to whom the said expenses were paid by the assessee - no instance to show any unverifiable element involved in the business promotion expenses - adhoc disallowance not sustainable.
Note: It is a system-generated summary and is for quick reference only.
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