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 - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
Valuation - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
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