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...
Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by the respondent, refund to be allowed - HC
Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by the respondent, refund to be allowed - HC
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