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 trust's objects were not solely for the benefit of alumni and faculty members of the university, but also for the general public through activities like food donation, blood donation, women empowerment, English learning, ecological awareness, and establishing a library for underprivileged children. The provisions of Section 13 should not be invoked at the time of granting registration u/s 12AA. The order denying registration u/s 12AB was set aside, and the Commissioner of Income Tax (Exemptions) was directed to grant final registration u/s 12AB.
The trust's objects were not solely for the benefit of alumni and faculty members of the university, but also for the general public through activities like food donation, blood donation, women empowerment, English learning, ecological awareness, and establishing a library for underprivileged children. The provisions of Section 13 should not be invoked at the time of granting registration u/s 12AA. The order denying registration u/s 12AB was set aside, and the Commissioner of Income Tax (Exemptions) was directed to grant final registration u/s 12AB.
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