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...
Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) - HC
Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) - HC
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