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...
Taxability of Compact Disc – Electronic good or not – There is no utility of compact disc independently – It become useful only in music system/equipment – Hence, same will have to be treated under category of “electronic goods” - HC
Taxability of Compact Disc – Electronic good or not – There is no utility of compact disc independently – It become useful only in music system/equipment – Hence, same will have to be treated under category of “electronic goods” - HC
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