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 - input service - GTA Service - once the Hon’ble Apex Court has declared the law, the Circular issued by the Board cannot override the judgment of the Apex Court - thus, credit not allowed.
CENVAT Credit - input service - GTA Service - once the Hon’ble Apex Court has declared the law, the Circular issued by the Board cannot override the judgment of the Apex Court - thus, credit not allowed.
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