THE EROSION OF PHYSICALITY: EVALUATING THE ‘VIRTUAL PERMANENT ESTABLISHMENT’ AND INCOME CHARACTERIZATION OF AI SAAS UNDER THE INCOME-TAX ACT, 2025 BY - ANUSHK GARG & PRAKHAR SURYAWANSHI
Authors: ANUSHK GARG & PRAKHAR SURYAWANSHIRegistration ID: 1011644 | Published Paper ID: IJLRA11644 & IJLRA11645
Year: March-2026 | Volume: 3 | Issue: 1
Approved ISSN: 2582-6433 | Country: Delhi, India
Page No.: 1185-1201