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...
Disallowance u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable
Disallowance u/s 37(1) - donation made to Shanti Seva Nidhi for the purpose of training and providing technical knowledge along with diploma courses to the employees of the company and their children - students with qualified diploma degrees are in turn recruited by the company - business purpose of assessee is fulfilled - deduction allowable
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