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 ...
Refund of service tax - tax was erroneously collected - the time-limit prescribed u/s 104(3) of the Finance Act, 2017 is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full.
Refund of service tax - tax was erroneously collected - the time-limit prescribed u/s 104(3) of the Finance Act, 2017 is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full.
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