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...
Confiscation of imported goods - evasion of Customs Duty - MRP of the goods assumed to be mis-declared by the importer - the bona fides of the appellant cannot be suspected just because the vendor / supplier chose to affix a different price tag and therefore, there is no case for the Revenue to order confiscation of the goods in question - AT
Confiscation of imported goods - evasion of Customs Duty - MRP of the goods assumed to be mis-declared by the importer - the bona fides of the appellant cannot be suspected just because the vendor / supplier chose to affix a different price tag and therefore, there is no case for the Revenue to order confiscation of the goods in question - AT
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