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...
Computation of book profits u/s 115JB - there was no merit in the argument of the counsel that the share of income of the joint venture should be excluded from the book profit of the assessee - AT
Computation of book profits u/s 115JB - there was no merit in the argument of the counsel that the share of income of the joint venture should be excluded from the book profit of the assessee - AT
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