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...
Prosecution proceedings - validity of sanction has been granted by Principal Director of Income Tax (PDIT) u/s 279 - Though Section 279 of the Act starts with non-obstante clause, the said error or omission is not considered to be a illegality, but it will be only irregularity - it will not amounts to failure of justice - Petition dismissed.
Prosecution proceedings - validity of sanction has been granted by Principal Director of Income Tax (PDIT) u/s 279 - Though Section 279 of the Act starts with non-obstante clause, the said error or omission is not considered to be a illegality, but it will be only irregularity - it will not amounts to failure of justice - Petition dismissed.
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