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 amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported - Legality and validity of collecting the stamp duty on the Bills of Entry - n bill of entry, the authorities cannot charge stamp duty under Art. 24. - Refund allowed - HC
Refund of amounts collected from the Petitioners as stamp duty on Bills of Entry filed for the goods imported - Legality and validity of collecting the stamp duty on the Bills of Entry - n bill of entry, the authorities cannot charge stamp duty under Art. 24. - Refund allowed - HC
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