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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IBBI amended the Model Bye-Laws and Governing Board of Insolvency Professional Agencies Regulations through notification dated January 28, 2025. The amendment modifies time periods in para VI, clause 12A of the Schedule. The period in proviso to sub-clause (3) is extended from forty-five days to ninety days. Similarly, in sub-clause (5), the timeline is increased from fifteen days to ninety days. These modifications to the 2016 regulations became effective upon official gazette publication. The amendment follows previous changes made through regulations notified on January 31, 2024, exercising powers under sections 196, 204, and 205 read with section 240 of IBC, 2016.
IBBI amended the Model Bye-Laws and Governing Board of Insolvency Professional Agencies Regulations through notification dated January 28, 2025. The amendment modifies time periods in para VI, clause 12A of the Schedule. The period in proviso to sub-clause (3) is extended from forty-five days to ninety days. Similarly, in sub-clause (5), the timeline is increased from fifteen days to ninety days. These modifications to the 2016 regulations became effective upon official gazette publication. The amendment follows previous changes made through regulations notified on January 31, 2024, exercising powers under sections 196, 204, and 205 read with section 240 of IBC, 2016.
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