Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Income from sale of shrink wrap software - consideration received by the Assessee for software was not royalty. The receipts would constitute business receipts in the hands of the Assessee - Assessee cannot be taxed in India in the absence of a permanent establishment - AT
Income from sale of shrink wrap software - consideration received by the Assessee for software was not royalty. The receipts would constitute business receipts in the hands of the Assessee - Assessee cannot be taxed in India in the absence of a permanent establishment - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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