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...
Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - petitioner has any role in the smuggling of Gold activity or not - Appellant is the financer of the importer - It is found that the appellant cannot come within the ambit of Section 112(b) because appellants had never acquired possession or in any way concerned in any of the activities mentioned in the Section or any measure dealing with any goods which the appellants knew or had reason to believe are liable to confiscation. - AT
Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - petitioner has any role in the smuggling of Gold activity or not - Appellant is the financer of the importer - It is found that the appellant cannot come within the ambit of Section 112(b) because appellants had never acquired possession or in any way concerned in any of the activities mentioned in the Section or any measure dealing with any goods which the appellants knew or had reason to believe are liable to confiscation. - AT
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