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 ...
Cenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is liable to pay 10% on the price of electricity which is used outside the factory - AT
Cenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is liable to pay 10% on the price of electricity which is used outside the factory - AT
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