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...
Writ jurisdiction does not ordinarily permit resolution of disputed facts concerning the presence of a Customs Broker during sampling of seized imported industrial oil. The objection to the first sample depended on a factual dispute: the importer denied the representative's presence, while the respondents and sampling report recorded it. The representative's presence during subsequent sampling was admitted. The relevant test report also indicated that the declared industrial oil failed applicable parameters, an issue addressed in an earlier decision. The challenge to seizure was therefore rejected, with no interference warranted on the disputed sampling objection.
Writ jurisdiction does not ordinarily permit resolution of disputed facts concerning the presence of a Customs Broker during sampling of seized imported industrial oil. The objection to the first sample depended on a factual dispute: the importer denied the representative's presence, while the respondents and sampling report recorded it. The representative's presence during subsequent sampling was admitted. The relevant test report also indicated that the declared industrial oil failed applicable parameters, an issue addressed in an earlier decision. The challenge to seizure was therefore rejected, with no interference warranted on the disputed sampling objection.
Note: It is a system-generated summary and is for quick reference only.