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...
Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the business of money lending, the transaction of the assessee by way of receiving loan from SFL has to be treated as deemed dividend in the hands of the present assessee - AT
Deemed dividend u/s 2(22)(e) – When SFL is not engaged in the business of money lending, the transaction of the assessee by way of receiving loan from SFL has to be treated as deemed dividend in the hands of the present assessee - AT
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