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 ...
Shortfall of T.D.S - The contract with them by the assessee was one of contract `for service' and `not of service' - tax was being rightly deducted at source under section 194J and section 192 of the Act had no application - HC
Shortfall of T.D.S - The contract with them by the assessee was one of contract `for service' and `not of service' - tax was being rightly deducted at source under section 194J and section 192 of the Act had no application - HC
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