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 ...
Export of goods - The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. - AT
Export of goods - The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. - AT
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