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 through CBDT issued Notification No. 55/2025 exempting Greater Noida Industrial Development Authority from income tax under Section 10(46A) of the Income Tax Act, 1961. The exemption is effective for AY 2024-25, contingent upon the authority maintaining its status under the U.P. Industrial Area Development Act, 1976. The notification specifically applies to the authority with PAN AAALG0129L, providing tax relief subject to continued compliance with statutory requirements for industrial area development purposes.
The GoI through CBDT issued Notification No. 55/2025 exempting Greater Noida Industrial Development Authority from income tax under Section 10(46A) of the Income Tax Act, 1961. The exemption is effective for AY 2024-25, contingent upon the authority maintaining its status under the U.P. Industrial Area Development Act, 1976. The notification specifically applies to the authority with PAN AAALG0129L, providing tax relief subject to continued compliance with statutory requirements for industrial area development purposes.
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