Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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...
Validity of order passed by the commissioner when the application for Advance Ruling is pending - A vibrant system of advance ruling can go a long way in reducing the taxation litigations. However, in the matters of the present type, sometimes the delay at the end of the ARA may frustrate the investigation which may not be in the interest of the Revenue. - The impugned order passed by the Commissioner need not be interfered with, only on the ground that he should have waited for the ruling of the ARA - HC
Validity of order passed by the commissioner when the application for Advance Ruling is pending - A vibrant system of advance ruling can go a long way in reducing the taxation litigations. However, in the matters of the present type, sometimes the delay at the end of the ARA may frustrate the investigation which may not be in the interest of the Revenue. - The impugned order passed by the Commissioner need not be interfered with, only on the ground that he should have waited for the ruling of the ARA - HC
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