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...
Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The court rejected the bail application filed u/s 439 of the CrPC by the applicant, who was arrested in connection with a GST fraud involving the issuance of fake invoices and unauthorized Input Tax Credit. The decision was based on the seriousness of the offence, the ongoing investigation, the risk of evidence tampering, and the potential influence on witnesses. - Guidelines framed by the Supreme Court followed. - HC
Grant of regular bail - availing fraudulent Input Tax Credit without actual receipts of goods - The court rejected the bail application filed u/s 439 of the CrPC by the applicant, who was arrested in connection with a GST fraud involving the issuance of fake invoices and unauthorized Input Tax Credit. The decision was based on the seriousness of the offence, the ongoing investigation, the risk of evidence tampering, and the potential influence on witnesses. - Guidelines framed by the Supreme Court followed. - HC
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