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...
Disallowance of traveling expenses - as per assessee it has paid fringe benefit tax at the rate of 20% - Now it is a settled position of law that no disallowance can be made once expenses are exigible to FBT.
Disallowance of traveling expenses - as per assessee it has paid fringe benefit tax at the rate of 20% - Now it is a settled position of law that no disallowance can be made once expenses are exigible to FBT.
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