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...
Levy of penalty u/s 271D/E – Violation of provisions of section 269SS - 'journal entries' are outside the scope of the relevant penal provisions - completing the “empty formalities“ of payments and repayments by issuing/receiving cheque to swap/squire up the transactions, is not the intention of the provisions of section 269SS - AT
Levy of penalty u/s 271D/E – Violation of provisions of section 269SS - 'journal entries' are outside the scope of the relevant penal provisions - completing the “empty formalities“ of payments and repayments by issuing/receiving cheque to swap/squire up the transactions, is not the intention of the provisions of section 269SS - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
