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...
Denial of benefit of Notification No. 21/2002 - subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as it was not clarificatory in nature. - SC
Denial of benefit of Notification No. 21/2002 - subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as it was not clarificatory in nature. - SC
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