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...
Cenvat Credit - if the Department holds that the manufacturer is required to pay duty at a certain rate, it cannot in the same breath contend that the manufacturer would not be entitled to avail CENVAT credit on the inputs used in manufacturing such goods. - HC
Cenvat Credit - if the Department holds that the manufacturer is required to pay duty at a certain rate, it cannot in the same breath contend that the manufacturer would not be entitled to avail CENVAT credit on the inputs used in manufacturing such goods. - HC
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