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...
Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable
Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable
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