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...
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
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