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...
Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. - HC
Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the petitioner for the relevant years be refunded to him alongwith interest @ 9% p.a. - HC
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