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 GoI notification specifies a ten-year zero coupon bond issued by Housing and Urban Development Corporation Ltd. with a total maturity value of Rs. 5,000 crores and a discount of Rs. 2,351.49 crores. The bond will be issued before 31 March 2027, with five lakhs bonds to be released. The proceeds are mandated exclusively for infrastructure projects that can self-service debt without relying on state government support. The notification is issued under section 2(48) of the Income-tax Act, 1961, defining infrastructure as per the updated Harmonised Master List of Infrastructure sub-sectors, with specific conditions for project qualification and utilization of bond proceeds.
The GoI notification specifies a ten-year zero coupon bond issued by Housing and Urban Development Corporation Ltd. with a total maturity value of Rs. 5,000 crores and a discount of Rs. 2,351.49 crores. The bond will be issued before 31 March 2027, with five lakhs bonds to be released. The proceeds are mandated exclusively for infrastructure projects that can self-service debt without relying on state government support. The notification is issued under section 2(48) of the Income-tax Act, 1961, defining infrastructure as per the updated Harmonised Master List of Infrastructure sub-sectors, with specific conditions for project qualification and utilization of bond proceeds.
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