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 ...
Delay in filing an appeal - As such the service of the photocopy of the adjudication order for the second time cannot be taken as relevant date of receipt of the order for the purposes of limitation - AT
Delay in filing an appeal - As such the service of the photocopy of the adjudication order for the second time cannot be taken as relevant date of receipt of the order for the purposes of limitation - AT
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