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...
Whether the payment of 'discount' and 'rebate' was subject to deduction of TDS – There was 'agency agreement' - Certain incentives as given by the assessee did not constitute a ‘commission’; hence, out of the purview of the provisions of Section 194H - AT
Whether the payment of 'discount' and 'rebate' was subject to deduction of TDS – There was 'agency agreement' - Certain incentives as given by the assessee did not constitute a ‘commission’; hence, out of the purview of the provisions of Section 194H - AT
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