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...
Valuation of vacant land attached to the Property - Property which had come within the mischief of the Ceiling Act - Such estimation of the price which the asset would have fetched if sold in the open market on the valuation date(s), would clearly be wrong - SC
Valuation of vacant land attached to the Property - Property which had come within the mischief of the Ceiling Act - Such estimation of the price which the asset would have fetched if sold in the open market on the valuation date(s), would clearly be wrong - SC
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