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...
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Reverse charge - remuneration paid to directors - even though the TDS was deducted under the head salaries and the director has shown the income as salary in his income tax return it would be liable to pay service tax under RCM since the condition of employer employee relationship is not satisfied
Reverse charge - remuneration paid to directors - even though the TDS was deducted under the head salaries and the director has shown the income as salary in his income tax return it would be liable to pay service tax under RCM since the condition of employer employee relationship is not satisfied
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