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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Taxability of share premium - company in which public are substantially interested - AO taxed u/s 56(1) - assessee has received share premium and AO has mandate to invoke only Section 56(2)(viib) and no other section - AO is not correct in bringing this capital investment as income which is not income as per section 2(24) - not taxable
Taxability of share premium - company in which public are substantially interested - AO taxed u/s 56(1) - assessee has received share premium and AO has mandate to invoke only Section 56(2)(viib) and no other section - AO is not correct in bringing this capital investment as income which is not income as per section 2(24) - not taxable
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