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...
Valuation - the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be included in the assesable value for the discharge of excise duty. - AT
Valuation - the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be included in the assesable value for the discharge of excise duty. - AT
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