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...
Addition under the head capital gain - whether the assessee has incurred the cost of improvement as discussed above on the building partly owned by him? - Addition of unexplained cash credit u/s 68 - There is a contradictory statement of the assessee before the authorities below and before us - Additions confirmed.
Addition under the head capital gain - whether the assessee has incurred the cost of improvement as discussed above on the building partly owned by him? - Addition of unexplained cash credit u/s 68 - There is a contradictory statement of the assessee before the authorities below and before us - Additions confirmed.
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