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...
Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and for purchase of material - HC
Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and for purchase of material - HC
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