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...
Disallowance of loss claimed - sale of shares - It is quite difficult for the assessee to comment on the nature of the evidence collected from the NSE, because according to the assessee it has carried out the transactions through broker. Now, if some ambiguity has come on the record, such ambiguity could be explained by the broker - AO to re-adjudicate the issue - AT
Disallowance of loss claimed - sale of shares - It is quite difficult for the assessee to comment on the nature of the evidence collected from the NSE, because according to the assessee it has carried out the transactions through broker. Now, if some ambiguity has come on the record, such ambiguity could be explained by the broker - AO to re-adjudicate the issue - AT
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