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 Central Government issued Notification No. 65/2025 under section 10(46) of the Income Tax Act, 1961, granting tax exemption to the Kerala Toddy Workers' Welfare Fund Board. The specified exempt income includes sums received under the Kerala Toddy Workers' Welfare Fund Act 1969, member contributions, and interest on bank deposits. The exemption is conditional upon the Board refraining from commercial activities, maintaining unchanged activities and income nature, and filing returns under section 139(4C)(g). The notification applies retrospectively to assessment years 2022-23 through 2025-26 and prospectively to assessment year 2026-27, with certification that no person is adversely affected by the retrospective application.
The Central Government issued Notification No. 65/2025 under section 10(46) of the Income Tax Act, 1961, granting tax exemption to the Kerala Toddy Workers' Welfare Fund Board. The specified exempt income includes sums received under the Kerala Toddy Workers' Welfare Fund Act 1969, member contributions, and interest on bank deposits. The exemption is conditional upon the Board refraining from commercial activities, maintaining unchanged activities and income nature, and filing returns under section 139(4C)(g). The notification applies retrospectively to assessment years 2022-23 through 2025-26 and prospectively to assessment year 2026-27, with certification that no person is adversely affected by the retrospective application.
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