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...
Penalty - CENVAT credit - the SCN, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent in availing ineligible CENVAT credit - there was no reason to issue the show cause notice - No penalty - AT
Penalty - CENVAT credit - the SCN, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent in availing ineligible CENVAT credit - there was no reason to issue the show cause notice - No penalty - AT
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