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 ...
Non obtaining of Central Excise registration and non payment of duty - SSI exemption - he Deputy Commissioner's order is pre-mature as he should have either waited for the Commissioner to decide the matter - AT
Non obtaining of Central Excise registration and non payment of duty - SSI exemption - he Deputy Commissioner's order is pre-mature as he should have either waited for the Commissioner to decide the matter - AT
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