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 notification introduces the Income-tax (Nineteenth Amendment) Rules, 2025, amending the Income-tax Rules, 1962. The amendment replaces Form ITR-U in Appendix-II, creating a new updated return form for taxpayers to update their income within 48 months from the end of the relevant assessment year. The form allows taxpayers to correct previously filed returns, report additional income, and pay additional tax with varying penalty rates based on the timing of the updated return filing.
The notification introduces the Income-tax (Nineteenth Amendment) Rules, 2025, amending the Income-tax Rules, 1962. The amendment replaces Form ITR-U in Appendix-II, creating a new updated return form for taxpayers to update their income within 48 months from the end of the relevant assessment year. The form allows taxpayers to correct previously filed returns, report additional income, and pay additional tax with varying penalty rates based on the timing of the updated return filing.
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