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...
Allowability of share loss - genuineness of claim - the Tribunal held that the transaction fully supported by the documentary evidences could not be brushed aside on suspicion and surmises - No substantial question of law
Allowability of share loss - genuineness of claim - the Tribunal held that the transaction fully supported by the documentary evidences could not be brushed aside on suspicion and surmises - No substantial question of law
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