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...
Exemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Once the product manufactured by the assessee is held to be fabric, the nature would remain the same and it would continue to remain as textile/fabric - HC
Exemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Once the product manufactured by the assessee is held to be fabric, the nature would remain the same and it would continue to remain as textile/fabric - HC
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