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 1OB - Deduction u/s 80IB - Manufacturing of chappati, parath, samosa, dhokla constitutes manufacturing activity - But as in the case of “mathia“ and “chorafali“ the assessee does repackaging not to be constituted as manufacturing activity - AT
Exemption u/s 1OB - Deduction u/s 80IB - Manufacturing of chappati, parath, samosa, dhokla constitutes manufacturing activity - But as in the case of “mathia“ and “chorafali“ the assessee does repackaging not to be constituted as manufacturing activity - AT
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