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...
Distribution of estate of deceased's investments - Nomination of FDs in favor of Daughter - whether such nominated assets to be excluded from the estate of the deceased - Held no - Nominations cannot and do not displace the law of succession, nor do they open a third line of succession - HC
Distribution of estate of deceased's investments - Nomination of FDs in favor of Daughter - whether such nominated assets to be excluded from the estate of the deceased - Held no - Nominations cannot and do not displace the law of succession, nor do they open a third line of succession - HC
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