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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Levy of Penalty u/s.271(1)(c) - the explanation of the assessee is bonafide for not filing the returns of income for both these assessment years - no penalty can be levied on the assessee on the charge of concealing the particulars of income - AT
Levy of Penalty u/s.271(1)(c) - the explanation of the assessee is bonafide for not filing the returns of income for both these assessment years - no penalty can be levied on the assessee on the charge of concealing the particulars of income - AT
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