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 availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant - AT
Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant - AT
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