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...
30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses were essential for business expansion and were supported by legal justifications, including past judicial decisions. - The Tribunal concluded that the Lower Authorities erred in making ad-hoc disallowance without disputing the genuineness of the expenses.
30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses - The Assessee argued that the expenses were essential for business expansion and were supported by legal justifications, including past judicial decisions. - The Tribunal concluded that the Lower Authorities erred in making ad-hoc disallowance without disputing the genuineness of the expenses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
