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...
Write off claimed of a bad investment - in the subject assessment year, the assessee had been holding the portfolios as investments, there is no question of claiming write off of the loss said to have been occasioned.
Write off claimed of a bad investment - in the subject assessment year, the assessee had been holding the portfolios as investments, there is no question of claiming write off of the loss said to have been occasioned.
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