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...
Exemption u/s 80(G)(5) - Once the statute has given perpetuity to the exemptions granted under Section 80(G)(5) the same could not be withdrawn without issuing show cause notice - HC
Exemption u/s 80(G)(5) - Once the statute has given perpetuity to the exemptions granted under Section 80(G)(5) the same could not be withdrawn without issuing show cause notice - HC
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