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...
Revision u/s 263 - undisclosed income accepted / acknowledged by the assessee during the course of survey proceedings - There is a marked difference between “money/ cash” being “found” at the premises of the assessee and the assessee being “found” to be the “owner” of money /cash”. Section 69A of the Act only contemplates of the latter situation. - AT
Revision u/s 263 - undisclosed income accepted / acknowledged by the assessee during the course of survey proceedings - There is a marked difference between “money/ cash” being “found” at the premises of the assessee and the assessee being “found” to be the “owner” of money /cash”. Section 69A of the Act only contemplates of the latter situation. - AT
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