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 Lok Sabha passed the Finance Bill 2025 with 35 government amendments, including the abolition of a 6% digital tax on online advertisements. This completes the lower house's portion of the budgetary approval process, with the bill now proceeding to the Rajya Sabha for consideration. The Union Budget 2025-26 establishes a total expenditure of Rs 50.65 lakh crore (7.4% increase), capital expenditure of Rs 11.22 lakh crore, gross tax revenue collection of Rs 42.70 lakh crore, and projects a fiscal deficit of 4.4% (down from 4.8%). The budget increases allocations for Centrally Sponsored Schemes to Rs 5,41,850.21 crore and central sector schemes to Rs 16.29 lakh crore, with total resources transferred to states amounting to Rs 25,01,284 crore.
The Lok Sabha passed the Finance Bill 2025 with 35 government amendments, including the abolition of a 6% digital tax on online advertisements. This completes the lower house's portion of the budgetary approval process, with the bill now proceeding to the Rajya Sabha for consideration. The Union Budget 2025-26 establishes a total expenditure of Rs 50.65 lakh crore (7.4% increase), capital expenditure of Rs 11.22 lakh crore, gross tax revenue collection of Rs 42.70 lakh crore, and projects a fiscal deficit of 4.4% (down from 4.8%). The budget increases allocations for Centrally Sponsored Schemes to Rs 5,41,850.21 crore and central sector schemes to Rs 16.29 lakh crore, with total resources transferred to states amounting to Rs 25,01,284 crore.
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