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...
Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the impugned item being part / accessory of the ‘Atraumatic Needled Suture’ required to be classified under CETH 9018
Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the impugned item being part / accessory of the ‘Atraumatic Needled Suture’ required to be classified under CETH 9018
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