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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Deemed dividend addition u/s 2(22)(e) - Inter-Corporate Deposit (ICD) - Deposit agreement or any other bilateral agreement, which would bring out the terms and conditions and the features of the transaction as understood by the parties, it would not be appropriate to say that it is in the nature of an ICD and not a loan. - Liable to tax as deemed dividend.
Deemed dividend addition u/s 2(22)(e) - Inter-Corporate Deposit (ICD) - Deposit agreement or any other bilateral agreement, which would bring out the terms and conditions and the features of the transaction as understood by the parties, it would not be appropriate to say that it is in the nature of an ICD and not a loan. - Liable to tax as deemed dividend.
Note: It is a system-generated summary and is for quick reference only.
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