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 exempts the Telangana State Pollution Control Board from income tax under Section 10(46) of the Income Tax Act, 1961, covering specified income streams including consent fees, analysis fees, government grants, and interest earnings. The exemption is conditional upon the board not engaging in commercial activities, maintaining consistent income nature, and filing income returns as per statutory requirements. The notification applies retrospectively for financial years 2021-22 through 2025-26, ensuring tax relief for the pollution control board's regulatory and monitoring activities.
The GoI notification exempts the Telangana State Pollution Control Board from income tax under Section 10(46) of the Income Tax Act, 1961, covering specified income streams including consent fees, analysis fees, government grants, and interest earnings. The exemption is conditional upon the board not engaging in commercial activities, maintaining consistent income nature, and filing income returns as per statutory requirements. The notification applies retrospectively for financial years 2021-22 through 2025-26, ensuring tax relief for the pollution control board's regulatory and monitoring activities.
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