Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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...
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Cash basis for accounting - whether reimbursement received from the State Government should be taxed in the year in which such reimbursement was actually made by the State Government and not on accrual basis - taxability on cash basis allowed.
Cash basis for accounting - whether reimbursement received from the State Government should be taxed in the year in which such reimbursement was actually made by the State Government and not on accrual basis - taxability on cash basis allowed.
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