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...
Offence u/s 3(a) of FEMA - domestic supply of goods in India against amount received in foreign exchange from the overseas buyer - merely on the ground that SDF was not furnished, as it is only a procedural exercise, proceedings cannot sustain.
Offence u/s 3(a) of FEMA - domestic supply of goods in India against amount received in foreign exchange from the overseas buyer - merely on the ground that SDF was not furnished, as it is only a procedural exercise, proceedings cannot sustain.
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