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...
Exemption u/s 11 - charitable activity u/s 2(15) - whether milk collection and distribution activity of assessee Trust was a business? - Held No - The milk collection and disbursement was only a support activity to achieve the purpose of women empowerment particularly that belonging to the backward rural area of the state of Rajasthan. - AT
Exemption u/s 11 - charitable activity u/s 2(15) - whether milk collection and distribution activity of assessee Trust was a business? - Held No - The milk collection and disbursement was only a support activity to achieve the purpose of women empowerment particularly that belonging to the backward rural area of the state of Rajasthan. - AT
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