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...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
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