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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CBDT issued an order under section 138(1)(a) of the Income-tax Act, 1961, superseding its earlier 2016 directive, designating the Director General of Income-tax (Systems) as the specified authority to furnish taxpayer information to the Ministry of Petroleum & Natural Gas. The order establishes a framework requiring MoP&NG to provide Aadhaar numbers or PANs with assessment years, whereupon DGIT (Systems) must respond with income tax return filing status and threshold income verification for amounts exceeding ten lakhs. Where Aadhaar-PAN linkage is absent, unavailability flags must be provided. The arrangement requires modification of existing MOU provisions covering data transfer protocols, confidentiality maintenance, and information preservation mechanisms between the revenue department and petroleum ministry.
CBDT issued an order under section 138(1)(a) of the Income-tax Act, 1961, superseding its earlier 2016 directive, designating the Director General of Income-tax (Systems) as the specified authority to furnish taxpayer information to the Ministry of Petroleum & Natural Gas. The order establishes a framework requiring MoP&NG to provide Aadhaar numbers or PANs with assessment years, whereupon DGIT (Systems) must respond with income tax return filing status and threshold income verification for amounts exceeding ten lakhs. Where Aadhaar-PAN linkage is absent, unavailability flags must be provided. The arrangement requires modification of existing MOU provisions covering data transfer protocols, confidentiality maintenance, and information preservation mechanisms between the revenue department and petroleum ministry.
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