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 ...
Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law
Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law
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