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...
Penalty imposed u/s 272A(2)(c) - Since there is no reasonable cause furnished by the assessee as mentioned u/s 273 of the IT Act for non furnishing of information sought by the ITO(intelligence) u/s 133(6) of the Act it is of the view that the order imposing penalty cannot be quashed. - AT
Penalty imposed u/s 272A(2)(c) - Since there is no reasonable cause furnished by the assessee as mentioned u/s 273 of the IT Act for non furnishing of information sought by the ITO(intelligence) u/s 133(6) of the Act it is of the view that the order imposing penalty cannot be quashed. - AT
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