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...
Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any jurisdiction and were not in accordance with law and the facts and circumstances of the case - AT
Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any jurisdiction and were not in accordance with law and the facts and circumstances of the case - AT
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