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...
Revision u/s 263 - correctness of the record or valuation ascribed by the assessee to the fixed assets - it is a case of complete lack of enquiry which renders the order of the AO erroneous so far as prejudicial to the interest of the revenue - AT
Revision u/s 263 - correctness of the record or valuation ascribed by the assessee to the fixed assets - it is a case of complete lack of enquiry which renders the order of the AO erroneous so far as prejudicial to the interest of the revenue - AT
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