Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Entry 34 of List II permits State legislation regulating or prohibiting betting on uncertain outcomes, including outcomes of predominantly skill-based games. The constitutional distinction is between the skill game itself and a wager placed on its uncertain result: a stake, uncertainty and expectation of gain bring the activity within betting and gambling, regardless of the game's skill classification. Genuine participation fees for skill competitions may remain distinct from outcome-linked stakes, requiring examination of the payment's function and the event's structure. Statutory exemptions for wagering on games of skill are matters of legislative policy and may be withdrawn. Online money-gaming restrictions may additionally rely on public order only where a real and proximate connection to community-wide disruption is established. Betting and gambling, as res extra commercium, does not attract proportionality review based on a claimed right to conduct that enterprise.
Entry 34 of List II permits State legislation regulating or prohibiting betting on uncertain outcomes, including outcomes of predominantly skill-based games. The constitutional distinction is between the skill game itself and a wager placed on its uncertain result: a stake, uncertainty and expectation of gain bring the activity within betting and gambling, regardless of the game's skill classification. Genuine participation fees for skill competitions may remain distinct from outcome-linked stakes, requiring examination of the payment's function and the event's structure. Statutory exemptions for wagering on games of skill are matters of legislative policy and may be withdrawn. Online money-gaming restrictions may additionally rely on public order only where a real and proximate connection to community-wide disruption is established. Betting and gambling, as res extra commercium, does not attract proportionality review based on a claimed right to conduct that enterprise.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
