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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Central Government granted approval to Trust A for its healthcare research unit under Section 35(1)(ii) of Income Tax Act, 1961, read with Rules 5C and 5E. The approval classifies the institution under "University, college or other institution" category for scientific research purposes. The notification takes retrospective effect from publication date (covering Previous Year 2024-25) and remains applicable for Assessment Years 2025-26 through 2029-30. The approval enables tax benefits for research activities conducted at the institution, with certification that retrospective implementation causes no adverse effects to any party.
Central Government granted approval to Trust A for its healthcare research unit under Section 35(1)(ii) of Income Tax Act, 1961, read with Rules 5C and 5E. The approval classifies the institution under "University, college or other institution" category for scientific research purposes. The notification takes retrospective effect from publication date (covering Previous Year 2024-25) and remains applicable for Assessment Years 2025-26 through 2029-30. The approval enables tax benefits for research activities conducted at the institution, with certification that retrospective implementation causes no adverse effects to any party.
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