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...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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Interest on delayed refund - Refund of SAD - It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the Commissioner (Appeals), Appellate Tribunal or any Court.
Interest on delayed refund - Refund of SAD - It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the Commissioner (Appeals), Appellate Tribunal or any Court.
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