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 Board of Approval (BoA) for Special Economic Zones (SEZs) considered various proposals related to SEZs, including requests for co-developer status, increase/decrease in area, de-notification, extension of validity, conversion of processing to non-processing area, and miscellaneous matters. The key decisions were: Approving co-developer proposals with conditions like adherence to SEZ Act/Rules, taxability examination, and lease period compliance. Permitting decrease/increase in co-developer area and partial surrender, subject to duty/tax repayments and undertakings. Allowing de-notification of entire SEZs and processing area conversion to non-processing u/r 11B, with duty/tax remittances and differential payment undertakings. Granting extensions of validity for developers/units, some deferred. Approving proposals related to restricted items, gate construction, demarcation requests, and transfer of approvals, with some deferred for next meeting. Decisions on appeals were deferred to enable parties to present through video conferencing.
The Board of Approval (BoA) for Special Economic Zones (SEZs) considered various proposals related to SEZs, including requests for co-developer status, increase/decrease in area, de-notification, extension of validity, conversion of processing to non-processing area, and miscellaneous matters. The key decisions were: Approving co-developer proposals with conditions like adherence to SEZ Act/Rules, taxability examination, and lease period compliance. Permitting decrease/increase in co-developer area and partial surrender, subject to duty/tax repayments and undertakings. Allowing de-notification of entire SEZs and processing area conversion to non-processing u/r 11B, with duty/tax remittances and differential payment undertakings. Granting extensions of validity for developers/units, some deferred. Approving proposals related to restricted items, gate construction, demarcation requests, and transfer of approvals, with some deferred for next meeting. Decisions on appeals were deferred to enable parties to present through video conferencing.
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