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 ...
Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the cargo of the remaining 13,500 metric tons of Non-Basmati Rice with regard to ten shipping bills which were already filed prior to issuance of notification no. 20 of 2023 dated 20.07.2023. - HC
Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the cargo of the remaining 13,500 metric tons of Non-Basmati Rice with regard to ten shipping bills which were already filed prior to issuance of notification no. 20 of 2023 dated 20.07.2023. - HC
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