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...
Taxability of government grants – following Accounting Standard (AS)-22 one forth was offered for tax - Revenue has not been able to point out and state, how and why the reasoning can be faulted as the assessee had followed AS-12 - HC
Taxability of government grants – following Accounting Standard (AS)-22 one forth was offered for tax - Revenue has not been able to point out and state, how and why the reasoning can be faulted as the assessee had followed AS-12 - HC
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