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...
Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes any discrimination against the local purchases and importers much less any hostile discrimination. - Constitutional Validity upheld.
Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes any discrimination against the local purchases and importers much less any hostile discrimination. - Constitutional Validity upheld.
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