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...
Valuation of goods - Applicability of Rule 8 on Job work - Rule 8 and Rule 9 are not applicable - Once Rule 8 is not applicable in the case of the respondent, it is Rule 11 only which becomes applicable - SC
Valuation of goods - Applicability of Rule 8 on Job work - Rule 8 and Rule 9 are not applicable - Once Rule 8 is not applicable in the case of the respondent, it is Rule 11 only which becomes applicable - SC
Note: It is a system-generated summary and is for quick reference only.