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 ...
Refund of unutilized CENVAT credit - Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular - AT
Refund of unutilized CENVAT credit - Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular - AT
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