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...
The Tribunal, while holding that principles of natural justice have been violated, should have remanded the matter to the Adjudicating Officer after serving all relevant documents upon the respondent to decide the matter afresh instead of setting aside the demand - HC
The Tribunal, while holding that principles of natural justice have been violated, should have remanded the matter to the Adjudicating Officer after serving all relevant documents upon the respondent to decide the matter afresh instead of setting aside the demand - HC
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