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...
Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the owner - Deemed ownership - an ‘article’ shall be considered ‘valuable’ if the concerned article is a high-priced article commanding a premium price. - AO acted illegally in holding that one appellant was the ‘owner’ and on the said basis made the addition - SC
Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the owner - Deemed ownership - an ‘article’ shall be considered ‘valuable’ if the concerned article is a high-priced article commanding a premium price. - AO acted illegally in holding that one appellant was the ‘owner’ and on the said basis made the addition - SC
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