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...
Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the tribunal in recalling the order - order set aside
Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the tribunal in recalling the order - order set aside
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