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...
Addition u/s 69C - unexplained purchases calculated on the basis of peak credit - The transactions reported by the assessee from the tainted supplier and the payment through banking channels could not be held to be more than paper transactions.
Addition u/s 69C - unexplained purchases calculated on the basis of peak credit - The transactions reported by the assessee from the tainted supplier and the payment through banking channels could not be held to be more than paper transactions.
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