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...
Revision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - There has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. - An appellate authority does not have the authority to extend the limitation. - Revision order quashed - AT
Revision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - There has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. - An appellate authority does not have the authority to extend the limitation. - Revision order quashed - AT
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