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...
Non filing of monthly returns - KVAT Act - petitioner was not entitled to the benefit of the proviso to Section 95 and in any case the absence of such a hearing has not caused any prejudice to the petitioner - HC
Non filing of monthly returns - KVAT Act - petitioner was not entitled to the benefit of the proviso to Section 95 and in any case the absence of such a hearing has not caused any prejudice to the petitioner - HC
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