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...
Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as a factory may have more than one industrial units. The duty exemption under the exemption Notification No. 50/2003-C.E. is in respect of the goods cleared from an “industrial unit” - AT
Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as a factory may have more than one industrial units. The duty exemption under the exemption Notification No. 50/2003-C.E. is in respect of the goods cleared from an “industrial unit” - AT
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