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...
Deduction on payment of interest for borrowed loan u/s 37 - Claim of expenditure u/s 37 on account of loss incurred by the subsidiary company in abandoning the new project - merely because the money was lent to a sister concern or to a subsidiary company would not enable the assessee to claim deduction- HC
Deduction on payment of interest for borrowed loan u/s 37 - Claim of expenditure u/s 37 on account of loss incurred by the subsidiary company in abandoning the new project - merely because the money was lent to a sister concern or to a subsidiary company would not enable the assessee to claim deduction- HC
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