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...
Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed into the profit and loss account - Since income not accrued, not taxable - HC
Additions on the basis of credit entry in P&L Account – Excise credit - in order to impress the bankers and to please the shareholders the aforesaid entry was passed into the profit and loss account - Since income not accrued, not taxable - HC
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