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...
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer from any error of jurisdiction or of law - HC
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