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...
Exemption claimed u/s 80 IC denied - denial of relief in the subsequent years would not be permissible without disturbing the assessment in the initial assessment year. - AT
Exemption claimed u/s 80 IC denied - denial of relief in the subsequent years would not be permissible without disturbing the assessment in the initial assessment year. - AT
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