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...
Denial of Duty Free Credit Entitlement [DFCE] Certificate to the petitioner - The dispute is as to whether the petitioner was status holder or a Star Export House. The said question is answered by the order of the very Department made on 16.06.2006 wherein the petitioner has been recognized as a Star Export House as on 01.04.2003. Therefore, it is clear that the petitioner had satisfied the requirements of the amended provisions of the scheme. - HC
Denial of Duty Free Credit Entitlement [DFCE] Certificate to the petitioner - The dispute is as to whether the petitioner was status holder or a Star Export House. The said question is answered by the order of the very Department made on 16.06.2006 wherein the petitioner has been recognized as a Star Export House as on 01.04.2003. Therefore, it is clear that the petitioner had satisfied the requirements of the amended provisions of the scheme. - HC
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