Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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...
The ITAT held that an Urban Cooperative Bank's acceptance of cash in the form of Specified Bank Notes (SBNs) cannot be considered unexplained income u/s 68 due to RBI Circular restricting exchange to District Cooperative Central Banks only. The grounds raised by the assessee were allowed.
The ITAT held that an Urban Cooperative Bank's acceptance of cash in the form of Specified Bank Notes (SBNs) cannot be considered unexplained income u/s 68 due to RBI Circular restricting exchange to District Cooperative Central Banks only. The grounds raised by the assessee were allowed.
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