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...
Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person.
Approval is granted for Scientific Research under section 45(3)(b) of the Income-tax Act, 2025 read with Rule 35 of the Income-tax Rules, 2026. The approval applies to the specified company for five tax years, from Tax Year 2026-27 through Tax Year 2030-31, enabling it to be treated as approved for the stated scientific research purpose during that period. The notification certifies that retrospective effect does not adversely affect any person.
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