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...
Deduction u/s 80IB - Housing project - Joint development agreement - whether for the purpose of benefit u/s 80IB(10, the assessee could be considered as the owner of the land in question - Held Yes - HC
Deduction u/s 80IB - Housing project - Joint development agreement - whether for the purpose of benefit u/s 80IB(10, the assessee could be considered as the owner of the land in question - Held Yes - HC
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