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...
Addition u/s 68 - Applicability of higher rate of tax u/s 115BBE - Sourcing unsecured loan against Cash Deposit - the assessee has failed to explain the source of cash deposit to her bank account - The amount remained unexplained and the AO was right in making the addition - Addition made u/s. 68 with higher rate u/s. 115BBE - AT
Addition u/s 68 - Applicability of higher rate of tax u/s 115BBE - Sourcing unsecured loan against Cash Deposit - the assessee has failed to explain the source of cash deposit to her bank account - The amount remained unexplained and the AO was right in making the addition - Addition made u/s. 68 with higher rate u/s. 115BBE - AT
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