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...
Eligibility for exemption U/s.10A - the “profit” will remain the same, since “telecommunication charge” is excluded from both “debit” side and “credit” side of the “profit and loss account”, however the “export turnover” and the “total turnover” will stand reduced to the extent of “telecommunication charges” so excluded - AT
Eligibility for exemption U/s.10A - the “profit” will remain the same, since “telecommunication charge” is excluded from both “debit” side and “credit” side of the “profit and loss account”, however the “export turnover” and the “total turnover” will stand reduced to the extent of “telecommunication charges” so excluded - AT
Note: It is a system-generated summary and is for quick reference only.
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