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...
TDS u/s 195 - non deduction of TDS - demurrage charges paid by the respondent-assessee to the foreign companies - The ITAT upheld the decision of the CIT(A) to delete the addition of demurrage charges, citing the precedent set by the Full Bench of the Bombay High Court.
TDS u/s 195 - non deduction of TDS - demurrage charges paid by the respondent-assessee to the foreign companies - The ITAT upheld the decision of the CIT(A) to delete the addition of demurrage charges, citing the precedent set by the Full Bench of the Bombay High Court.
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