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...
Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT
Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT
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