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...
Applicability of section 50C - objection of the assessee against the value adopted by the stamp valuation authority - It is not optional for the Assessing Officer to make reference to DVO and the right of the assessee under section 50C is a statutory right. - AT
Applicability of section 50C - objection of the assessee against the value adopted by the stamp valuation authority - It is not optional for the Assessing Officer to make reference to DVO and the right of the assessee under section 50C is a statutory right. - AT
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