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...
Amounts realised to meet the contingent sales tax liability of the assessee has since been refunded to the persons from whom the same was collected and also a finding has been reached that the agreement enhancing the lease rent was not a sham document - SC
Amounts realised to meet the contingent sales tax liability of the assessee has since been refunded to the persons from whom the same was collected and also a finding has been reached that the agreement enhancing the lease rent was not a sham document - SC
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