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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Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable
Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable
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