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...
Cenvat Credit - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - prima facie assessee was eligible to pay concessional rate of duty - stay granted - AT
Cenvat Credit - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - prima facie assessee was eligible to pay concessional rate of duty - stay granted - AT
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