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...
Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant assessment year - Order of Tribunal set aside - HC
Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant assessment year - Order of Tribunal set aside - HC
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