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...
Penalty u/s 271(1)(c) - assessee disclosed all the true facts relating to the land - it may be a good case for making addition since there was difference between the actual consideration and the stamp duty value - but not a good case where penalty u/s 271(1)(c) may be levied as It is well settled that the penalty proceedings are different and distinct from the assessment proceedings
Penalty u/s 271(1)(c) - assessee disclosed all the true facts relating to the land - it may be a good case for making addition since there was difference between the actual consideration and the stamp duty value - but not a good case where penalty u/s 271(1)(c) may be levied as It is well settled that the penalty proceedings are different and distinct from the assessment proceedings
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