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...
No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT
No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT
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