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...
Disallowance of cenvat credit on various services – the appellant has not utilized credit for the last 2 years and shown fair attitude to cooperate to dispose the appeal – Stay granted. - AT
Disallowance of cenvat credit on various services – the appellant has not utilized credit for the last 2 years and shown fair attitude to cooperate to dispose the appeal – Stay granted. - AT
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