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 733 days - appellant is agriculturist, neither educated nor aware of the rights and remedies available to him for the redressal of his grievances - plea of the appellant would not satisfy the test of sufficient cause - no merit in the application
Condonation of delay of 733 days - appellant is agriculturist, neither educated nor aware of the rights and remedies available to him for the redressal of his grievances - plea of the appellant would not satisfy the test of sufficient cause - no merit in the application
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