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...
Detention of the Imported goods - As the liability of revenue arrears of other persons cannot be fastened on the petitioner , the order of not releasing the goods in violation of statutory provisions and thus, is hit by Article 14 of the Constitution of India - HC
Detention of the Imported goods - As the liability of revenue arrears of other persons cannot be fastened on the petitioner , the order of not releasing the goods in violation of statutory provisions and thus, is hit by Article 14 of the Constitution of India - HC
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