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...
CENVAT credit - Input service - service of preparing Techno-Economic feasibility of rehabilitation of the factory proposed by BIFR had been received by the appellant from SSI Capital in terms of the order of the BIFR - credit allowed - AT
CENVAT credit - Input service - service of preparing Techno-Economic feasibility of rehabilitation of the factory proposed by BIFR had been received by the appellant from SSI Capital in terms of the order of the BIFR - credit allowed - AT
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