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...
Revision u/s 263 - assessee’s claim of depreciation at enhanced rate at 100% on alleged air pollution control equipment. - AO did not make any proper inquiry while making the assessment and had accepted the explanation of the assessee - Revision order sustained.
Revision u/s 263 - assessee’s claim of depreciation at enhanced rate at 100% on alleged air pollution control equipment. - AO did not make any proper inquiry while making the assessment and had accepted the explanation of the assessee - Revision order sustained.
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