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...
Differential duty demand - valuation under Section 4 or Section 4A - it is only the organic surface active products and preparations for use as soap, which are in the shape of bars, cakes, moulding pieces or shapes, which would get covered under MRP based duty - it does not cover organic surface active products, in liquid form and as such, their assessment to duty under Section 4A - AT
Differential duty demand - valuation under Section 4 or Section 4A - it is only the organic surface active products and preparations for use as soap, which are in the shape of bars, cakes, moulding pieces or shapes, which would get covered under MRP based duty - it does not cover organic surface active products, in liquid form and as such, their assessment to duty under Section 4A - AT
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