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...
Invalid jurisdiction - appeal against order of first appellate authority setting aside order passed by the adjudicating authority on the refund claims - Since the authorisation granted to the lower authorities is without jurisdiction, appeal rejected - AT
Invalid jurisdiction - appeal against order of first appellate authority setting aside order passed by the adjudicating authority on the refund claims - Since the authorisation granted to the lower authorities is without jurisdiction, appeal rejected - AT
Note: It is a system-generated summary and is for quick reference only.