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 MHA, under FCRA 2010, issued a public notice permitting associations with expired FCRA registration to pay compounding penalties and fees exclusively through their FCRA bank account at SBI New Delhi Main Branch via the online FCRA portal's new "SBI Branch Payment" mechanism. Associations are strictly prohibited from any additional receipt or utilization of funds during the expired registration period, with potential penal consequences for violations. The directive aims to provide a regulated pathway for NGOs to manage financial obligations after registration expiration while maintaining regulatory compliance.
The MHA, under FCRA 2010, issued a public notice permitting associations with expired FCRA registration to pay compounding penalties and fees exclusively through their FCRA bank account at SBI New Delhi Main Branch via the online FCRA portal's new "SBI Branch Payment" mechanism. Associations are strictly prohibited from any additional receipt or utilization of funds during the expired registration period, with potential penal consequences for violations. The directive aims to provide a regulated pathway for NGOs to manage financial obligations after registration expiration while maintaining regulatory compliance.
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