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...
Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work for administrative convenience was made - it is not a case that the state officer lacks inherent jurisdiction but it is a case where the jurisdiction has been exercised by the state officer in the absence of any objection or pointing out by the petitioner that the case has been assigned to a central officer - the impugned show cause notice and the impugned assessment order do not suffer from any inherent lack of jurisdiction - HC
Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work for administrative convenience was made - it is not a case that the state officer lacks inherent jurisdiction but it is a case where the jurisdiction has been exercised by the state officer in the absence of any objection or pointing out by the petitioner that the case has been assigned to a central officer - the impugned show cause notice and the impugned assessment order do not suffer from any inherent lack of jurisdiction - HC
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