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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Steel items used in fabrication of pollution control equipment would be eligible for Cenvat credit and the Cenvat credit cannot be denied just on the ground that the pollution control equipment is embedded in the earth. - AT
Steel items used in fabrication of pollution control equipment would be eligible for Cenvat credit and the Cenvat credit cannot be denied just on the ground that the pollution control equipment is embedded in the earth. - AT
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