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...
income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV have disclosed the entire income which was originally received by JV in their books of accounts and income tax returns who are chargeable to tax at the maximum marginal rate - no addition in the hands of the assessee(JV)
income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV have disclosed the entire income which was originally received by JV in their books of accounts and income tax returns who are chargeable to tax at the maximum marginal rate - no addition in the hands of the assessee(JV)
Note: It is a system-generated summary and is for quick reference only.