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...
Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an agency. - clear case of sale of assets - deduction u/s. 54EC allowed - AT
Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an agency. - clear case of sale of assets - deduction u/s. 54EC allowed - AT
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