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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question of earning any dividend income from such investment - no disallowance u/s 14A - AT
Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question of earning any dividend income from such investment - no disallowance u/s 14A - AT
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