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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This notification amends the Companies (Indian Accounting Standards) Rules, 2015 by inserting provisions related to accounting for sale and leaseback transactions under Ind AS 116 (Leases). The key amendments are: inserting paragraph 102A to provide guidance on subsequent measurement of right-of-use asset and lease liability for seller-lessee; modifying Appendix C for transition requirements; and adding a new Appendix D with illustrative examples on sale and leaseback transactions. The amendments aim to align Indian accounting standards with international practices and provide clarity on accounting treatment of sale and leaseback arrangements, ensuring consistent application by companies.
This notification amends the Companies (Indian Accounting Standards) Rules, 2015 by inserting provisions related to accounting for sale and leaseback transactions under Ind AS 116 (Leases). The key amendments are: inserting paragraph 102A to provide guidance on subsequent measurement of right-of-use asset and lease liability for seller-lessee; modifying Appendix C for transition requirements; and adding a new Appendix D with illustrative examples on sale and leaseback transactions. The amendments aim to align Indian accounting standards with international practices and provide clarity on accounting treatment of sale and leaseback arrangements, ensuring consistent application by companies.
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