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...
Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because another finding or conclusion was possible.
Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because another finding or conclusion was possible.
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