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CAProject Office of foriegn company won’t be constituted as PE if core business was not running through it - SC
CASection 194C - TDS applicable on payment towards advertisement charges
CATwo Separate agreements for share transfer & Non-Compete not Sham - SC
CACIT(A) should not pass ex-parte order when assessee could not attend the proceedings due to lockdown
CATribunal cannot recall its own order in the garb of power vested us 254
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