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...
Maintainability of appeal before CIT(A) - First appeal was filed manually - dismissed in limine - again filed appeal electronically with Condonation of delay - delay condoned - second appeal is maintainable & The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode.
Maintainability of appeal before CIT(A) - First appeal was filed manually - dismissed in limine - again filed appeal electronically with Condonation of delay - delay condoned - second appeal is maintainable & The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode.
Note: It is a system-generated summary and is for quick reference only.