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...
Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of the final product. - the goods have been cleared to EOU and appellants have produced proof of export through EOU - demand set aside - AT
Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of the final product. - the goods have been cleared to EOU and appellants have produced proof of export through EOU - demand set aside - AT
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