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...
Deemed dividend – amount advanced to assessee who holds 10% of voting rights – Even though the loan was repaid within a short period the factum of the loan being granted cannot be denied. - taxable u/s 2(22)(e) - AT
Deemed dividend – amount advanced to assessee who holds 10% of voting rights – Even though the loan was repaid within a short period the factum of the loan being granted cannot be denied. - taxable u/s 2(22)(e) - AT
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