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 ...
Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on account of any facts which transpire subsequently - In the present case Article 113 is applicable - refund of forfeited money allowed - HC
Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on account of any facts which transpire subsequently - In the present case Article 113 is applicable - refund of forfeited money allowed - HC
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