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...
Business auxiliary service - tripartite agreement - activities in relation to the conduct of examinations by Sikkim Manipal University, Manipal Academy for Higher Education and the National Association of Software and Service Companies (NASSCOM) - Demand set aside for incorrect classification and period of limitation.
Business auxiliary service - tripartite agreement - activities in relation to the conduct of examinations by Sikkim Manipal University, Manipal Academy for Higher Education and the National Association of Software and Service Companies (NASSCOM) - Demand set aside for incorrect classification and period of limitation.
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