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...
Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation
Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation
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