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 notifies the Greater Mohali Area Development Authority as exempt from income tax under section 10(46A) of the Income-tax Act, 1961. The exemption is effective from AY 2024-25, contingent upon the authority's continued status under the Punjab Regional and Town Planning and Development Act, 1995, and maintaining its specified developmental purposes. The notification provides tax relief for the designated authority, recognizing its role in regional planning and urban development, subject to ongoing compliance with statutory requirements.
The Central Government notifies the Greater Mohali Area Development Authority as exempt from income tax under section 10(46A) of the Income-tax Act, 1961. The exemption is effective from AY 2024-25, contingent upon the authority's continued status under the Punjab Regional and Town Planning and Development Act, 1995, and maintaining its specified developmental purposes. The notification provides tax relief for the designated authority, recognizing its role in regional planning and urban development, subject to ongoing compliance with statutory requirements.
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