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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Taxation of capital gains proposed to be rationalized and simplified. Holding periods reduced to two categories: 12 months for listed securities, 24 months for other assets. Short-term capital gains rate on STT paid equity shares, equity oriented mutual funds, and business trusts increased to 20%. Long-term capital gains rate unified at 12.5% for all assets, with exemption of up to 1.25 lakh for STT paid equity shares, equity oriented funds, and business trusts. Indexation for long-term capital gains removed. Parity in taxation between residents and non-residents. Withholding tax provisions aligned. Changes effective from July 23, 2024.
Taxation of capital gains proposed to be rationalized and simplified. Holding periods reduced to two categories: 12 months for listed securities, 24 months for other assets. Short-term capital gains rate on STT paid equity shares, equity oriented mutual funds, and business trusts increased to 20%. Long-term capital gains rate unified at 12.5% for all assets, with exemption of up to 1.25 lakh for STT paid equity shares, equity oriented funds, and business trusts. Indexation for long-term capital gains removed. Parity in taxation between residents and non-residents. Withholding tax provisions aligned. Changes effective from July 23, 2024.
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