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...
Penalty u/s 140A(3) - non payment of self assessment tax which was shown as payable in the return of income filed - assessee was denied opportunity of hearing to discharge its onus and to show “good and sufficient cause” for non payment of tax - penalty waived - AT
Penalty u/s 140A(3) - non payment of self assessment tax which was shown as payable in the return of income filed - assessee was denied opportunity of hearing to discharge its onus and to show “good and sufficient cause” for non payment of tax - penalty waived - AT
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