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...
Bogus purchases - estimation of income - Sales Tax Department has proved beyond doubt that the parties declared as hawala traders were involved in providing accommodation entry of purchases and the assessee was one of the beneficiary - CIT(A) took a reasonable view that the only profit percentage has to be added and estimated @ 6% of bogus purchases. - appeal of the revenue dismissed - AT
Bogus purchases - estimation of income - Sales Tax Department has proved beyond doubt that the parties declared as hawala traders were involved in providing accommodation entry of purchases and the assessee was one of the beneficiary - CIT(A) took a reasonable view that the only profit percentage has to be added and estimated @ 6% of bogus purchases. - appeal of the revenue dismissed - AT
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