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 ...
Whether the petitioner bona fide purchaser of the property and that she was not aware of any of the proceedings or arrears of tax payable by the dealer? - it can be concluded that the petitioner is a bona fide purchaser and is entitled to protection under the proviso to Section 24(A) of the Act. - HC
Whether the petitioner bona fide purchaser of the property and that she was not aware of any of the proceedings or arrears of tax payable by the dealer? - it can be concluded that the petitioner is a bona fide purchaser and is entitled to protection under the proviso to Section 24(A) of the Act. - HC
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