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...
Interest was payable u/s 234B - if the assessee is not able to forecast / anticipate the event for accrual of income during the previous year, no Interest can be demanded u/s 234B - AT
Interest was payable u/s 234B - if the assessee is not able to forecast / anticipate the event for accrual of income during the previous year, no Interest can be demanded u/s 234B - AT
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