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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Interpretation of notification - refineries and power projects - Cables were exempted from all duties of customs - import of raw material for manufacture of cables instead of cables? - appellant cannot claim unintended benefits by imported items which are not listed or included in the notification - AT
Interpretation of notification - refineries and power projects - Cables were exempted from all duties of customs - import of raw material for manufacture of cables instead of cables? - appellant cannot claim unintended benefits by imported items which are not listed or included in the notification - AT
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