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 ...
Detention of goods alongwith vehicle - E-Way bill had expired - The assessing officer shall pass a fresh order after giving opportunity of hearing to the petitioner and considering the representation that may be made. No useful purpose would be served in detaining the vehicle and the goods till the fresh order is passed. - HC
Detention of goods alongwith vehicle - E-Way bill had expired - The assessing officer shall pass a fresh order after giving opportunity of hearing to the petitioner and considering the representation that may be made. No useful purpose would be served in detaining the vehicle and the goods till the fresh order is passed. - HC
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