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...
CENVAT Credit - Debit notes - when the debit note contains all the particulars which are required to be mentioned in an invoice, just because the document is titled ‘debit note’ instead of ‘invoice’, the Cenvat credit cannot be denied - AT
CENVAT Credit - Debit notes - when the debit note contains all the particulars which are required to be mentioned in an invoice, just because the document is titled ‘debit note’ instead of ‘invoice’, the Cenvat credit cannot be denied - AT
Note: It is a system-generated summary and is for quick reference only.