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...
Unauthorised occupation does not arise merely because a secured creditor's auction purchaser has not obtained transfer of leasehold rights or prior dues remain disputed. Possession obtained through a statutory public auction and sale certificate differs from trespass or clandestine occupation, so summary eviction from public premises is not justified on those grounds alone. Lease-transfer disputes and liabilities, including arrears attributable to a previous lessee, must be addressed separately, while legally enforceable dues must be recovered from the person or authority legally liable. The eviction order was set aside and the writ petition challenging that result was dismissed, without prejudice to lawful recovery remedies.
Unauthorised occupation does not arise merely because a secured creditor's auction purchaser has not obtained transfer of leasehold rights or prior dues remain disputed. Possession obtained through a statutory public auction and sale certificate differs from trespass or clandestine occupation, so summary eviction from public premises is not justified on those grounds alone. Lease-transfer disputes and liabilities, including arrears attributable to a previous lessee, must be addressed separately, while legally enforceable dues must be recovered from the person or authority legally liable. The eviction order was set aside and the writ petition challenging that result was dismissed, without prejudice to lawful recovery remedies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
