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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Classification of imported goods - gold which are round in shape and have images of gods, saints, temples or historical sites - The claim of the appellant for classification of these imported goods as “articles of gold‟ under CTI 7114 19 10 and benefit of exemption allowed - AT
Classification of imported goods - gold which are round in shape and have images of gods, saints, temples or historical sites - The claim of the appellant for classification of these imported goods as “articles of gold‟ under CTI 7114 19 10 and benefit of exemption allowed - AT
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