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...
Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material - trade advertisement material - the supply of printing services on plastic in this case PVC materials are classifiable under SAC 998912. The principal supply being the ‘Supply of service’, the composite supply is also classifiable under SAC 998912 and the applicable rate on such supply is that applicable for such SAC. - AAR
Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material - trade advertisement material - the supply of printing services on plastic in this case PVC materials are classifiable under SAC 998912. The principal supply being the ‘Supply of service’, the composite supply is also classifiable under SAC 998912 and the applicable rate on such supply is that applicable for such SAC. - AAR
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