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 ...
Seeking direction upon Respondent No. 1 to hand over the possession of Birpara Tea Estate (Tea Estate) to the Resolution Professional - The lease given to the Corporate Debtor has not been renewed in favour of the Corporate Debtor hence; it is out of question that the Resolution Professional can take possession of the Tea Gardens to which the Corporate Debtor has no ownership. - Tri
Seeking direction upon Respondent No. 1 to hand over the possession of Birpara Tea Estate (Tea Estate) to the Resolution Professional - The lease given to the Corporate Debtor has not been renewed in favour of the Corporate Debtor hence; it is out of question that the Resolution Professional can take possession of the Tea Gardens to which the Corporate Debtor has no ownership. - Tri
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