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...
Amnesty Scheme - a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory provisions, which are quite unambiguous and do not require any clarification
Amnesty Scheme - a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory provisions, which are quite unambiguous and do not require any clarification
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