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 imposed u/s 272A(2)(c) - non furnishing the information called for u/s 133(6) - there was total lack of co-operation on the part of the assessee society as well as threat - penalty confirmed.
Penalty imposed u/s 272A(2)(c) - non furnishing the information called for u/s 133(6) - there was total lack of co-operation on the part of the assessee society as well as threat - penalty confirmed.
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