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 Central Government has specified the Additional Chief Secretary (IT), Department of Information & Technology, Government of NCT Delhi as an authorized officer under s.138(1)(a)(ii) of the Income-tax Act, 1961. This designation permits the sharing of income tax payer information specifically for identifying eligible beneficiaries under Delhi government's social welfare schemes. The notification (No. 20/2025) was issued on March 18, 2025, by the CBDT pursuant to its authority under the IT Act to allow disclosure of otherwise confidential taxpayer information to specified authorities for limited purposes.
The Central Government has specified the Additional Chief Secretary (IT), Department of Information & Technology, Government of NCT Delhi as an authorized officer under s.138(1)(a)(ii) of the Income-tax Act, 1961. This designation permits the sharing of income tax payer information specifically for identifying eligible beneficiaries under Delhi government's social welfare schemes. The notification (No. 20/2025) was issued on March 18, 2025, by the CBDT pursuant to its authority under the IT Act to allow disclosure of otherwise confidential taxpayer information to specified authorities for limited purposes.
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