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 ...
Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the supply of the rent-a-cab service is not admissible in terms of section 17(5)(a) of the GST Act.
Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the supply of the rent-a-cab service is not admissible in terms of section 17(5)(a) of the GST Act.
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