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...
Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC
Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
