Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.
The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
