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...
Section 8(1) of the Foreign Exchange Regulation Act, 1973 (FERA) - To meet the charge of having acquired foreign exchange, it must be shown that the petitioner was the owner thereof - HC
Section 8(1) of the Foreign Exchange Regulation Act, 1973 (FERA) - To meet the charge of having acquired foreign exchange, it must be shown that the petitioner was the owner thereof - HC
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