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...
Adjustment of pre-deposit with cenvat credit - petitioner was entitled to have this adjustment of his credit amount against his liability under Section 35 F of the Central Excise Act - HC
Adjustment of pre-deposit with cenvat credit - petitioner was entitled to have this adjustment of his credit amount against his liability under Section 35 F of the Central Excise Act - HC
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