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...
SSI exemption - clubbing of clearances - whether the appellants have played foul of the provisions of 2(vi) of SSI exemption N/N. 8/2002-CE, which was in force during the relevant period? - Held Yes - AT
SSI exemption - clubbing of clearances - whether the appellants have played foul of the provisions of 2(vi) of SSI exemption N/N. 8/2002-CE, which was in force during the relevant period? - Held Yes - AT
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