SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Fraudulent GST registrations obtained through misuse of PAN and Aadhaar particulars require effective preventive measures. The High Court granted the Commissioners responsible for central and state GST administration and the Commissioner of Police a final opportunity to devise a solution to curb registrations secured by another person using a taxpayer's identity credentials. The focus is on strengthening safeguards against identity-based GST registration fraud.
Fraudulent GST registrations obtained through misuse of PAN and Aadhaar particulars require effective preventive measures. The High Court granted the Commissioners responsible for central and state GST administration and the Commissioner of Police a final opportunity to devise a solution to curb registrations secured by another person using a taxpayer's identity credentials. The focus is on strengthening safeguards against identity-based GST registration fraud.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
