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...
Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged beneficiary, perhaps, the additions made by the Assessing Officer is highly questionable - a mechanical approach by directing the petitioner to pay 20% of the tax demand is not correct - stay granted - HC
Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged beneficiary, perhaps, the additions made by the Assessing Officer is highly questionable - a mechanical approach by directing the petitioner to pay 20% of the tax demand is not correct - stay granted - HC
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