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...
Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be computed in the impugned AY - AT
Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be computed in the impugned AY - AT
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