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 warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage during the investigation things would have been different - The impugned order of issuing the warrant of arrest is set aside - HC
Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage during the investigation things would have been different - The impugned order of issuing the warrant of arrest is set aside - HC
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