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 ...
Application for Grant of bail - smuggling foreign origin gold - No duty paid - The High court ultimately rejected the bail application, citing the materials collected during the investigation, which indicate his possession of smuggled gold bars valued at a significant amount. The decision is based on the provisions of Section 135(1)(b)(i)(A) of the Customs Act, which renders the offense non-bailable considering the value of the seized goods.
Application for Grant of bail - smuggling foreign origin gold - No duty paid - The High court ultimately rejected the bail application, citing the materials collected during the investigation, which indicate his possession of smuggled gold bars valued at a significant amount. The decision is based on the provisions of Section 135(1)(b)(i)(A) of the Customs Act, which renders the offense non-bailable considering the value of the seized goods.
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