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...
Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant without any opportunity to remove the defects and further without any opportunity to be heard, the order of rejection was passed. - AT
Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant without any opportunity to remove the defects and further without any opportunity to be heard, the order of rejection was passed. - AT
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