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...
Registration u/s 12A denied - fee collected from the students used for carrying out the objects of the society - . There is no time frame fixed by the Act that the assessee society has to make an application immediately when the society is constituted. - AT
Registration u/s 12A denied - fee collected from the students used for carrying out the objects of the society - . There is no time frame fixed by the Act that the assessee society has to make an application immediately when the society is constituted. - AT
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