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...
HC dismissed petition for complete stay of demand. Petitioner directed to pay 20% of Rs. 5.86 crore demand in 6 installments. Additions made by AO on account of non-genuine purchases based on search, statements and investigation. Petitioner failed to rebut findings or prove purchases were genuine. No prima facie case made out for full stay or financial incapacity shown to pay 20% demand.
HC dismissed petition for complete stay of demand. Petitioner directed to pay 20% of Rs. 5.86 crore demand in 6 installments. Additions made by AO on account of non-genuine purchases based on search, statements and investigation. Petitioner failed to rebut findings or prove purchases were genuine. No prima facie case made out for full stay or financial incapacity shown to pay 20% demand.
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