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...
Cenvat Credit - Exempted goods - availing credit of Education Cess and Secondary Higher Education Cess paid - Since tractors are exempted goods therefore credit of inputs (Inputs used in the manufacture of final product) is not admissible.
Cenvat Credit - Exempted goods - availing credit of Education Cess and Secondary Higher Education Cess paid - Since tractors are exempted goods therefore credit of inputs (Inputs used in the manufacture of final product) is not admissible.
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