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 ...
Condonation of delay - against two order for penalty U/s. 271AAA and u/s 271(l)(c) joint one appeal was filed - subsequently after decision of CIT(A) separate appeal was filed - no undue advantage has been derived by the assessee by filing the appeal late and no vested right of the Revenue can be said to have been disturbed in case the delay is condoned - the mistake at best can be said to be a technical mistake which stands corrected
Condonation of delay - against two order for penalty U/s. 271AAA and u/s 271(l)(c) joint one appeal was filed - subsequently after decision of CIT(A) separate appeal was filed - no undue advantage has been derived by the assessee by filing the appeal late and no vested right of the Revenue can be said to have been disturbed in case the delay is condoned - the mistake at best can be said to be a technical mistake which stands corrected
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