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 u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement, elicited during the survey operation has no evidentiary value. - AT
Addition u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement, elicited during the survey operation has no evidentiary value. - AT
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