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...
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer fails to establish that the input in question was not used in the manufacture of final products. - AT
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