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...
Wrong availment and utilization of Input Tax Credit (ITC) - The petitioner, engaged in the business of dealing in copper waste and scrap, provided ledger accounts, tax invoices, and E-way bills as evidence of legitimate purchases, but the Assessing Officer did not consider these documents. The court found that the impugned orders lacked discussion on the petitioner's documents and did not address deficiencies or inadequacies in the evidence provided. Consequently, the matters were remanded for reconsideration, with the second respondent directed to reissue a fresh assessment order after giving the petitioner a reasonable opportunity. - HC
Wrong availment and utilization of Input Tax Credit (ITC) - The petitioner, engaged in the business of dealing in copper waste and scrap, provided ledger accounts, tax invoices, and E-way bills as evidence of legitimate purchases, but the Assessing Officer did not consider these documents. The court found that the impugned orders lacked discussion on the petitioner's documents and did not address deficiencies or inadequacies in the evidence provided. Consequently, the matters were remanded for reconsideration, with the second respondent directed to reissue a fresh assessment order after giving the petitioner a reasonable opportunity. - HC
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