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...
Extension of accounting year (financial year) - The decision to extend the financial year can be taken at any time though the period cannot be extended by more than three months without special approval of the Registrar of Companies - HC
Extension of accounting year (financial year) - The decision to extend the financial year can be taken at any time though the period cannot be extended by more than three months without special approval of the Registrar of Companies - HC
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