Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the distribution of software licenses and their maintenance are inter-linked. - TPO was not justified in viewing maintenance services as separate from the distribution activity.
TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the distribution of software licenses and their maintenance are inter-linked. - TPO was not justified in viewing maintenance services as separate from the distribution activity.
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