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 ...
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
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