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...
Pan Masala Packaging Machines - When the rules do not provide for the manner in which duty is required to be abated, no fault can be found in the approach of the assessee in suo motu taking the benefit of such abatement - HC
Pan Masala Packaging Machines - When the rules do not provide for the manner in which duty is required to be abated, no fault can be found in the approach of the assessee in suo motu taking the benefit of such abatement - HC
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