Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Schedule VII of the Companies Act, 2013 has been amended to include "subscription to zero coupon zero principal instruments on Social Stock Exchange" as a permitted item. The amendment expands the recognised scope of Schedule VII spending for corporate social responsibility purposes, allowing companies to treat such subscription as eligible under the Schedule. The notification takes effect from the date of publication in the Official Gazette.
Schedule VII of the Companies Act, 2013 has been amended to include "subscription to zero coupon zero principal instruments on Social Stock Exchange" as a permitted item. The amendment expands the recognised scope of Schedule VII spending for corporate social responsibility purposes, allowing companies to treat such subscription as eligible under the Schedule. The notification takes effect from the date of publication in the Official Gazette.
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