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...
Charitable activity - CIT(A) held that asssessee is entitlement for depreciation on the opening balance of written down value of the assets - No appeal filed by Department - Tribunal in assessee appeal cannot suo-motu take this isse and decide against assessee.
Charitable activity - CIT(A) held that asssessee is entitlement for depreciation on the opening balance of written down value of the assets - No appeal filed by Department - Tribunal in assessee appeal cannot suo-motu take this isse and decide against assessee.
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