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...
Refund of GST - Rejection primarily on the ground that the refund claim is beyond the period of two years - The Assistant Commissioner directed to consider the case of the Petitioner afresh, both on the ground of limitation and on merit. - HC
Refund of GST - Rejection primarily on the ground that the refund claim is beyond the period of two years - The Assistant Commissioner directed to consider the case of the Petitioner afresh, both on the ground of limitation and on merit. - HC
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