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...
Condonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. - AT
Condonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. - AT
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