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...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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Income from house property - allowability of society maintenance chares’ from rental income - to say that the actual rent received by the assessee was net of ‘society maintenance charges’, would not be correct as per the terms of the agreement entered into by the assessee. - AT
Income from house property - allowability of society maintenance chares’ from rental income - to say that the actual rent received by the assessee was net of ‘society maintenance charges’, would not be correct as per the terms of the agreement entered into by the assessee. - AT
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