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...
Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC
Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC
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