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...
Additional payment in violation of Stamp Duty Act, 1899 - additional payments made to the parties which admittedly have not been routed as an expense in assessee’s P&L A/c has been wrongly added as an addition in assessee’s hands - AT
Additional payment in violation of Stamp Duty Act, 1899 - additional payments made to the parties which admittedly have not been routed as an expense in assessee’s P&L A/c has been wrongly added as an addition in assessee’s hands - AT
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