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...
Bogus and unverified purchases - in the earlier assessment years as well as in the subsequent assessment year, a particular net profit rate has been applied, it is a prudent rate of income - HC
Bogus and unverified purchases - in the earlier assessment years as well as in the subsequent assessment year, a particular net profit rate has been applied, it is a prudent rate of income - HC
Note: It is a system-generated summary and is for quick reference only.
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