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 u/s 69D - Hundies v/s bills of exchange - documents recovered all bilateral and not tripartite - Section 69D applies to hundi alone and not to bills of exchange. Hence, the disallowance u/s. 69D is unsustainable.
Addition u/s 69D - Hundies v/s bills of exchange - documents recovered all bilateral and not tripartite - Section 69D applies to hundi alone and not to bills of exchange. Hence, the disallowance u/s. 69D is unsustainable.
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