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...
Trade surplus on sale of jewellery - The amount is reflected in the account for long time over number of years as trade surplus amount it has to be considered as income as observed by the Tribunal - HC
Trade surplus on sale of jewellery - The amount is reflected in the account for long time over number of years as trade surplus amount it has to be considered as income as observed by the Tribunal - HC
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