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...
The notification is issued u/s 20(3) of the Competition Act, 2002 relating to Inquiry into combination by Commission. It aims to adjust the thresholds for assets and turnover for the purposes of Section 5 of the Act. - The Central Government, in consultation with the Competition Commission of India, has decided to enhance the thresholds by 150%. This means that the value of assets and turnover used to determine the applicability of Section 5 of the Act will be increased by 150%.
The notification is issued u/s 20(3) of the Competition Act, 2002 relating to Inquiry into combination by Commission. It aims to adjust the thresholds for assets and turnover for the purposes of Section 5 of the Act. - The Central Government, in consultation with the Competition Commission of India, has decided to enhance the thresholds by 150%. This means that the value of assets and turnover used to determine the applicability of Section 5 of the Act will be increased by 150%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
