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 precludes tax deductions for expenditures related to settling proceedings involving contraventions under specified financial regulatory statutes, including SEBI Act, Securities Contracts (Regulation) Act, Depositories Act, and Competition Act. The Central Government, exercising powers under Income Tax Act section 37(1), explicitly disallows tax deductions for settlement expenses arising from legal proceedings initiated due to defaults or violations in these regulatory frameworks. The notification becomes effective upon official gazette publication, mandating strict compliance and eliminating potential tax benefits for legal settlement costs in financial and competitive regulatory domains.
The GoI notification precludes tax deductions for expenditures related to settling proceedings involving contraventions under specified financial regulatory statutes, including SEBI Act, Securities Contracts (Regulation) Act, Depositories Act, and Competition Act. The Central Government, exercising powers under Income Tax Act section 37(1), explicitly disallows tax deductions for settlement expenses arising from legal proceedings initiated due to defaults or violations in these regulatory frameworks. The notification becomes effective upon official gazette publication, mandating strict compliance and eliminating potential tax benefits for legal settlement costs in financial and competitive regulatory domains.
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