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...
Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No
Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No
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