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...
Penalty levied u/s. 272A(2)(e) - trust - failure to furnish return of income which it was obligated to file u/s 139(4A) - ITR could have been filed by the assessee trust latest by 31.03.2014 - A.O. directed to restrict the penalty imposed u/s. 272A(A)(e) of the Act up to the period that was available to the assessee trust for filing its return of income u/s 139 (4A), i.e., up to 31.03.2014. - AT
Penalty levied u/s. 272A(2)(e) - trust - failure to furnish return of income which it was obligated to file u/s 139(4A) - ITR could have been filed by the assessee trust latest by 31.03.2014 - A.O. directed to restrict the penalty imposed u/s. 272A(A)(e) of the Act up to the period that was available to the assessee trust for filing its return of income u/s 139 (4A), i.e., up to 31.03.2014. - AT
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