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...
Period of limitation for passing assessment order u/s 158BC - As soon as the order was vacated, the limitation will restart and will exhaust itself on the period of limitation provided under the Act – Barred by limitation - HC
Period of limitation for passing assessment order u/s 158BC - As soon as the order was vacated, the limitation will restart and will exhaust itself on the period of limitation provided under the Act – Barred by limitation - HC
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