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 – input services - promotional activities - LIC insurance for employees – Prima facie case in favour of assessee - a part of credit stand reversed – Stay granted - AT
CENVAT Credit – input services - promotional activities - LIC insurance for employees – Prima facie case in favour of assessee - a part of credit stand reversed – Stay granted - AT
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