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...
Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been offered for tax in the relevant assessment year is debatable issue - rectification not permissible.
Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been offered for tax in the relevant assessment year is debatable issue - rectification not permissible.
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