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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The Corrigendum to Notification No. 02 of 2024, issued by the Directorate of Systems under the Ministry of Finance, Government of India, addresses a clarification regarding the time limit for verification of Income Tax Returns (ITRs) after uploading. - Paragraph 5 of the original notification is amended to specify that returns must be verified within 30 days from the date of uploading or until the due date for furnishing the return of income as per the Income-tax Act, 1961—whichever is later. Failure to verify within this timeframe will result in the return being treated as invalid.
The Corrigendum to Notification No. 02 of 2024, issued by the Directorate of Systems under the Ministry of Finance, Government of India, addresses a clarification regarding the time limit for verification of Income Tax Returns (ITRs) after uploading. - Paragraph 5 of the original notification is amended to specify that returns must be verified within 30 days from the date of uploading or until the due date for furnishing the return of income as per the Income-tax Act, 1961—whichever is later. Failure to verify within this timeframe will result in the return being treated as invalid.
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