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...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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Exemption u/s 10 (23C) (vi) - generation of surplus from year to year - the court referred to precedents and a clarificatory circular issued by the Ministry of Finance. It highlighted that the mere generation of surplus income did not necessarily disqualify an educational institution from exemption under Section 10 (23C) (vi), as long as the surplus was used for educational purposes.
Exemption u/s 10 (23C) (vi) - generation of surplus from year to year - the court referred to precedents and a clarificatory circular issued by the Ministry of Finance. It highlighted that the mere generation of surplus income did not necessarily disqualify an educational institution from exemption under Section 10 (23C) (vi), as long as the surplus was used for educational purposes.
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