Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Page of 4813
Press 'Enter' after typing page number.
2321 to 2340 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
TP adjustment - ALP of Contract Software Development (CSD Segment) - Comparable selection - The Tribunal upheld the exclusion of certain comparables based on functional dissimilarity with the assessee. However, it directed the Assessing Officer to re-examine the inclusion/exclusion criteria and the impact of amalgamation on profitability for certain comparables. - Regarding the issue of Adjustment of notional interest on overdue receivables from AEs: The Tribunal observed a pattern of intentional delays in payments to AEs, potentially benefiting them. However, it noted that the issue required further examination concerning the impact on working capital adjustment and the application of principles laid down by the jurisdictional High Court.
TP adjustment - ALP of Contract Software Development (CSD Segment) - Comparable selection - The Tribunal upheld the exclusion of certain comparables based on functional dissimilarity with the assessee. However, it directed the Assessing Officer to re-examine the inclusion/exclusion criteria and the impact of amalgamation on profitability for certain comparables. - Regarding the issue of Adjustment of notional interest on overdue receivables from AEs: The Tribunal observed a pattern of intentional delays in payments to AEs, potentially benefiting them. However, it noted that the issue required further examination concerning the impact on working capital adjustment and the application of principles laid down by the jurisdictional High Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
