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...
Challenge to the revised assessment orders pursuant to Audit Inspection - the specific request made by the petitioner for an opportunity of personal hearing, has not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back- HC
Challenge to the revised assessment orders pursuant to Audit Inspection - the specific request made by the petitioner for an opportunity of personal hearing, has not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back- HC
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