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...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Scheme of amalgamation - whether a Company Judge was competent enough to direct Central Government to carry on investigation and that too, by a named agency? - direction for continuation of the proceeding for investigation upheld - but free to choose the agency - HC
Scheme of amalgamation - whether a Company Judge was competent enough to direct Central Government to carry on investigation and that too, by a named agency? - direction for continuation of the proceeding for investigation upheld - but free to choose the agency - HC
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