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...
The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
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