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 Appellate Tribunal (ITAT) considered whether the Central Processing Centre (CPC) was justified in denying the benefit of the New Tax Regime to an individual taxpayer who failed to submit Form No.10IE on time. The taxpayer filed their return of income u/s 115BAC but submitted the form late. The ITAT held that while the form is not mandatory but directory, the CPC should have considered it as it was available at the time of processing. The ITAT directed the CPC to amend the intimation to include the Form No.10IE and grant the benefit of the New Tax Regime to the taxpayer.
The Appellate Tribunal (ITAT) considered whether the Central Processing Centre (CPC) was justified in denying the benefit of the New Tax Regime to an individual taxpayer who failed to submit Form No.10IE on time. The taxpayer filed their return of income u/s 115BAC but submitted the form late. The ITAT held that while the form is not mandatory but directory, the CPC should have considered it as it was available at the time of processing. The ITAT directed the CPC to amend the intimation to include the Form No.10IE and grant the benefit of the New Tax Regime to the taxpayer.
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