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...
Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.
Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.
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