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...
Validity of Ex-parte order of NCLAT - appellant having been deprived of a reasonable opportunity of hearing - Service of notice - Fresh notice was issued on which, the Appellate Tribunal received postal endorsement to the effect that the appellant had ‘left’ the given address. Thus, notice could not be delivered to the appellant. - It appears just and proper that while setting aside the impugned order - Matter restored back - SC
Validity of Ex-parte order of NCLAT - appellant having been deprived of a reasonable opportunity of hearing - Service of notice - Fresh notice was issued on which, the Appellate Tribunal received postal endorsement to the effect that the appellant had ‘left’ the given address. Thus, notice could not be delivered to the appellant. - It appears just and proper that while setting aside the impugned order - Matter restored back - SC
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