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...
Vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 - denial of grant of refund of unutilized tax credit in respect of tax paid on input services - Notices issued - ad-interim relief granted.
Vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 - denial of grant of refund of unutilized tax credit in respect of tax paid on input services - Notices issued - ad-interim relief granted.
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