Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
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