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...
Computation of deduction u/s 80IA - Section 80IA is the clear cut to get 30% of the income as profit derived by the Assessee from the eligible business - it does say, 30% of the profit from the eligible business or 30% of the total income, whichever is lower -no substantial question of law
Computation of deduction u/s 80IA - Section 80IA is the clear cut to get 30% of the income as profit derived by the Assessee from the eligible business - it does say, 30% of the profit from the eligible business or 30% of the total income, whichever is lower -no substantial question of law
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