Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Scope of the Notification No.53/2023 extending the time limit for filing an appeal u/s 107 - this notification only deals with the orders passed u/s 73 and 74 of the Act and does not take into account the orders passed u/s 129 and 130 of the Act - CBIC directed to look into this aspect of the matter at the earliest. - HC
Scope of the Notification No.53/2023 extending the time limit for filing an appeal u/s 107 - this notification only deals with the orders passed u/s 73 and 74 of the Act and does not take into account the orders passed u/s 129 and 130 of the Act - CBIC directed to look into this aspect of the matter at the earliest. - HC
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