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...
Disallowance of expenses u/s 37(1)and depreciation u/s 32 - commencement of business - it can be said that the business had been set up and that the only thing was that the assessee was not able to generate any income out of the same - the business would commence when the activity which is first in point of time and which must necessarily precede all other activities, is started - expenses/depreciation is allowable
Disallowance of expenses u/s 37(1)and depreciation u/s 32 - commencement of business - it can be said that the business had been set up and that the only thing was that the assessee was not able to generate any income out of the same - the business would commence when the activity which is first in point of time and which must necessarily precede all other activities, is started - expenses/depreciation is allowable
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