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 ...
Restoration of the name of the Company - going concern - default in statutory compliance and failure to file return since 31.03.2013. - the Appellant Company is having substantial movable as well as immovable assets. - the name of the Appellant Company be restored to the Register of Companies subject to the conditions. - AT
Restoration of the name of the Company - going concern - default in statutory compliance and failure to file return since 31.03.2013. - the Appellant Company is having substantial movable as well as immovable assets. - the name of the Appellant Company be restored to the Register of Companies subject to the conditions. - AT
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