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...
Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services' - AT
Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services' - AT
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