Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up u/s 80IAC, provided carried forward of such losses has been allowed for 7 years from the year of incorporation upto 10years from date of incorporation. - Eligible start-up u/s 80IAC allowed to carried forward of losses for period of 10 years from date of incorporation as amended by proviso to sec 79(1).
Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up u/s 80IAC, provided carried forward of such losses has been allowed for 7 years from the year of incorporation upto 10years from date of incorporation. - Eligible start-up u/s 80IAC allowed to carried forward of losses for period of 10 years from date of incorporation as amended by proviso to sec 79(1).
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