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 ...
Cenvat credit on input packing material - There is no contrary evidence adduced by the Department that the input packing materials were not used in or in relation to the manufacture of finished goods except the Variance statement. - credit allowed - AT
Cenvat credit on input packing material - There is no contrary evidence adduced by the Department that the input packing materials were not used in or in relation to the manufacture of finished goods except the Variance statement. - credit allowed - AT
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