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...
Taxability of subsidy - revenue of capital - subsidy to establish the industrial unit in backward regions of the Maharashtra State is in nature of capital receipt - quantification in the form of rebate on the Excise duty does not alter the nature of subsidy from capital to a revenue receipt - insertion of sub-clause (xviii) in Section 2(24) is prospective and effective from AY 2016-17
Taxability of subsidy - revenue of capital - subsidy to establish the industrial unit in backward regions of the Maharashtra State is in nature of capital receipt - quantification in the form of rebate on the Excise duty does not alter the nature of subsidy from capital to a revenue receipt - insertion of sub-clause (xviii) in Section 2(24) is prospective and effective from AY 2016-17
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