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...
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
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