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...
Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter remanded back to ITAT - HC
Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter remanded back to ITAT - HC
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