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 ...
Confiscation - penalty - smuggling of Gold bars - delay of ten days in preferring appeal - Since the petitioner, in a sense, too was responsible, partially, if not wholly, as regards the fate that the matter suffered both before the first appellate authority i.e., the Commissioner of Customs (Appeals) and the revisional authority, he should be, according to us, burdened with costs of Rs. 25,000/-. - Matter restored back. - HC
Confiscation - penalty - smuggling of Gold bars - delay of ten days in preferring appeal - Since the petitioner, in a sense, too was responsible, partially, if not wholly, as regards the fate that the matter suffered both before the first appellate authority i.e., the Commissioner of Customs (Appeals) and the revisional authority, he should be, according to us, burdened with costs of Rs. 25,000/-. - Matter restored back. - HC
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