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...
Exemption u/s 11 - Under the Indian law, a land can belong to one person and the building can be owned by other person. - When the physical possession of the building is handed over to the assessee-trusts and allowed the assessee-trusts to enjoy the same - assessee-trusts became the owners of the meditation hall - Exemption allowed - AT
Exemption u/s 11 - Under the Indian law, a land can belong to one person and the building can be owned by other person. - When the physical possession of the building is handed over to the assessee-trusts and allowed the assessee-trusts to enjoy the same - assessee-trusts became the owners of the meditation hall - Exemption allowed - AT
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