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...
Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
Modvat credit - manufacture of coils - The question whether winding an old motor would amount to manufacture of a new coil was not addressed properly - matter remanded back - AT
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