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...
The Supreme Court held that interest on tax demand post Telecom Policy 1999 is waived based on a judgment and the Telecom Policy's commencement in 1999. The waiver is specific to the case and not a precedent for others. Other pending cases should consider this decision on interest. The Miscellaneous Application is disposed of.
The Supreme Court held that interest on tax demand post Telecom Policy 1999 is waived based on a judgment and the Telecom Policy's commencement in 1999. The waiver is specific to the case and not a precedent for others. Other pending cases should consider this decision on interest. The Miscellaneous Application is disposed of.
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