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...
CENVAT Credit - rejection of cenvat credit by the Court on the observation relying on the verification report of the jurisdictional Range Officer - No such report/copy was provided to the appellant, neither any opportunity provided to inspect the report and offer their comments - t is miscarriage of justice by denying adequate opportunity of hearing to the appellant. - AT
CENVAT Credit - rejection of cenvat credit by the Court on the observation relying on the verification report of the jurisdictional Range Officer - No such report/copy was provided to the appellant, neither any opportunity provided to inspect the report and offer their comments - t is miscarriage of justice by denying adequate opportunity of hearing to the appellant. - AT
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