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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration under section 12AB of the Act, valid until a specific assessment year. It was determined that the application for final registration could be made at least six months prior to the expiry of provisional registration or within six months of activity commencement, whichever is earlier. The Tribunal held that there was no bar on the appellant applying before the six-month period from the expiry of provisional registration. The Tribunal set aside the rejection and directed reconsideration of the application for final registration.
Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration under section 12AB of the Act, valid until a specific assessment year. It was determined that the application for final registration could be made at least six months prior to the expiry of provisional registration or within six months of activity commencement, whichever is earlier. The Tribunal held that there was no bar on the appellant applying before the six-month period from the expiry of provisional registration. The Tribunal set aside the rejection and directed reconsideration of the application for final registration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
