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 ...
Delay in filling appeal - the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge an order in a proceedings under Article 226 of the Constitution of India. - HC
Delay in filling appeal - the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge an order in a proceedings under Article 226 of the Constitution of India. - HC
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