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...
Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate social responsibility - AT
Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate social responsibility - AT
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