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 reopening of assessment u/s 147 - Reason to believe - AO had sufficient material to form a prima facie belief that the assessee has engaged in creating bogus subcontracting expenses in the instant set of facts, thereby leading to escapement of income - AT
Validity of reopening of assessment u/s 147 - Reason to believe - AO had sufficient material to form a prima facie belief that the assessee has engaged in creating bogus subcontracting expenses in the instant set of facts, thereby leading to escapement of income - AT
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