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...
conversion of CIRP u/ss 7 or 9 or 10 to Fast Track Corporate Insolvency Resolution Process’ u/s 55 of the I&B Code after 270 days - Adjudicating Authority exceeded its jurisdiction by extending the period of 90 days after completion of 270 days of the CIRP wrongly exercising its power u/s 55(2) which is not applicable
conversion of CIRP u/ss 7 or 9 or 10 to Fast Track Corporate Insolvency Resolution Process’ u/s 55 of the I&B Code after 270 days - Adjudicating Authority exceeded its jurisdiction by extending the period of 90 days after completion of 270 days of the CIRP wrongly exercising its power u/s 55(2) which is not applicable
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