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...
Penalty u/s 114(iii) - loading of goods on the vessel before the "Let Export Order" - The shipping agent has been duly penalized and there is no warrant for imposition of penalty on the exporter who is in no way responsible for the contravention by the Shipping agent. - AT
Penalty u/s 114(iii) - loading of goods on the vessel before the "Let Export Order" - The shipping agent has been duly penalized and there is no warrant for imposition of penalty on the exporter who is in no way responsible for the contravention by the Shipping agent. - AT
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