Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Road and Infrastructure Cess on petrol and diesel cleared for export is amended by substituting the entry against serial number 2 in the relevant rate table with Rs. 1 per litre. The revised cess rate takes effect from 1 September 2026, the date of publication in the Official Gazette.
Road and Infrastructure Cess on petrol and diesel cleared for export is amended by substituting the entry against serial number 2 in the relevant rate table with Rs. 1 per litre. The revised cess rate takes effect from 1 September 2026, the date of publication in the Official Gazette.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
