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 Income-tax (ninth Amendment) Rules, 2025 mandate that individuals allotted a PAN based on Aadhaar application forms filed before 1 October 2024 must disclose their Aadhaar number to designated income tax authorities. The amendment modifies Rule 114 of the Income-tax Rules, 1962, introducing a new sub-rule (5AA) requiring mandatory Aadhaar number intimation. The rules shall come into force upon publication in the Official Gazette, compelling compliance with the new Aadhaar disclosure requirement for PAN holders with pre-October 2024 Aadhaar application enrolment.
The Income-tax (ninth Amendment) Rules, 2025 mandate that individuals allotted a PAN based on Aadhaar application forms filed before 1 October 2024 must disclose their Aadhaar number to designated income tax authorities. The amendment modifies Rule 114 of the Income-tax Rules, 1962, introducing a new sub-rule (5AA) requiring mandatory Aadhaar number intimation. The rules shall come into force upon publication in the Official Gazette, compelling compliance with the new Aadhaar disclosure requirement for PAN holders with pre-October 2024 Aadhaar application enrolment.
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