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...
It was just and proper for the Revenue to demonstrate as to how the admissions made before the Settlement Commission were erroneous and it was just and proper for the CESTAT to record a finding as to why the admissions made by the Revenue before the Settlement Commission were not binding on the Revenue - HC
It was just and proper for the Revenue to demonstrate as to how the admissions made before the Settlement Commission were erroneous and it was just and proper for the CESTAT to record a finding as to why the admissions made by the Revenue before the Settlement Commission were not binding on the Revenue - HC
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