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...
The residential and commercial plots allotted to the appellant in lieu of in lieu of the acquisition - assessee has sold converted plots in the same financial year - AO concluded short term capital gain on the basis of reserve rate is justified - AT
The residential and commercial plots allotted to the appellant in lieu of in lieu of the acquisition - assessee has sold converted plots in the same financial year - AO concluded short term capital gain on the basis of reserve rate is justified - AT
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