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, through Notification No. 31/2025, designates HUDCO's redeemable bonds issued on or after 01st April, 2025 as 'long-term specified assets' under section 54EC of the Income-tax Act, 1961. The bonds, redeemable after five years, are subject to specific conditions wherein HUDCO must utilize proceeds exclusively for infrastructure projects capable of servicing debt through project revenues without state government dependency. The notification comprehensively defines infrastructure sectors and projects, incorporating the Updated Harmonised Master List of Infrastructure sub-sectors, thereby providing clear regulatory guidelines for bond issuance and utilization.
The Central Government, through Notification No. 31/2025, designates HUDCO's redeemable bonds issued on or after 01st April, 2025 as 'long-term specified assets' under section 54EC of the Income-tax Act, 1961. The bonds, redeemable after five years, are subject to specific conditions wherein HUDCO must utilize proceeds exclusively for infrastructure projects capable of servicing debt through project revenues without state government dependency. The notification comprehensively defines infrastructure sectors and projects, incorporating the Updated Harmonised Master List of Infrastructure sub-sectors, thereby providing clear regulatory guidelines for bond issuance and utilization.
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