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...
Condonation of delay of 1625 days - issue on merit is covered in favour of the assessee - all other years where such an issue arises, the assessee has filed appeals - not permitted to ignore long and inordinate delay and take unlimited period of time for filing appeal
Condonation of delay of 1625 days - issue on merit is covered in favour of the assessee - all other years where such an issue arises, the assessee has filed appeals - not permitted to ignore long and inordinate delay and take unlimited period of time for filing appeal
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