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...
Entitlement to the benefit of deduction u/s.10(10C) - RBI employees retiring under OERS - The fact that the Assessee voluntarily offered the sum in question to tax cannot be the basis to sustain the levy of tax. - Deduction to be allowed by rectifying the order u/s 154 - AT
Entitlement to the benefit of deduction u/s.10(10C) - RBI employees retiring under OERS - The fact that the Assessee voluntarily offered the sum in question to tax cannot be the basis to sustain the levy of tax. - Deduction to be allowed by rectifying the order u/s 154 - AT
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