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...
Rebate of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods at their end and the impugned order is, therefore, not sustainable.
Rebate of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods at their end and the impugned order is, therefore, not sustainable.
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