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...
Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods - AT
Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods - AT
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