Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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...
Reassessment u/s 147 - in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process - Mere on non production of the notice(s) in question; in our considered view, is not sufficient to conclude that the AO had not issued sec. 143(2) and sec. 142(1) - AT
Reassessment u/s 147 - in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process - Mere on non production of the notice(s) in question; in our considered view, is not sufficient to conclude that the AO had not issued sec. 143(2) and sec. 142(1) - AT
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