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 of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by the service recipients - cost not to be included - AT
Valuation of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by the service recipients - cost not to be included - AT
Note: It is a system-generated summary and is for quick reference only.