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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
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Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to keep himself aware and updated about the due date of filing of written in India - the honorable High Court has dismissed the appeal of the assessment on the ground that ignorance of law is not an excuse and there was no Hardship and genuine region Causing the delay Of filing of ITR - the apex court has maintained the decision of the High Court - SC
Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to keep himself aware and updated about the due date of filing of written in India - the honorable High Court has dismissed the appeal of the assessment on the ground that ignorance of law is not an excuse and there was no Hardship and genuine region Causing the delay Of filing of ITR - the apex court has maintained the decision of the High Court - SC
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