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...
Cenvat Credit - Job Worker availed cenvat credit on inputs and capital goods - Job work under NTF No. 214/86-C.E. not to be considered as exempted goods if principal is payaing duty - AT
Cenvat Credit - Job Worker availed cenvat credit on inputs and capital goods - Job work under NTF No. 214/86-C.E. not to be considered as exempted goods if principal is payaing duty - AT
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