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...
Valuation u/s 50C - Land and building has to be valued combining together and taking into consideration the valuation adopted by the Sub Registration Authority or by the report of the Departmental Valuation Officer - HC
Valuation u/s 50C - Land and building has to be valued combining together and taking into consideration the valuation adopted by the Sub Registration Authority or by the report of the Departmental Valuation Officer - HC
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