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 an amendment to the Companies (Corporate Social Responsibility Policy) Rules, 2014, effective from July 14, 2025. Pursuant to its authority under the Companies Act, 2013, the amendment replaces the existing e-form CSR-1 with a new version to be used for compliance reporting. This regulatory update mandates companies to adhere to the revised procedural requirements for CSR disclosures, ensuring enhanced transparency and accountability in CSR activities. The amendment consolidates prior changes to the CSR framework, reinforcing statutory obligations on companies to comply with CSR policy disclosures as prescribed under section 135 of the Companies Act.
The Central Government issued an amendment to the Companies (Corporate Social Responsibility Policy) Rules, 2014, effective from July 14, 2025. Pursuant to its authority under the Companies Act, 2013, the amendment replaces the existing e-form CSR-1 with a new version to be used for compliance reporting. This regulatory update mandates companies to adhere to the revised procedural requirements for CSR disclosures, ensuring enhanced transparency and accountability in CSR activities. The amendment consolidates prior changes to the CSR framework, reinforcing statutory obligations on companies to comply with CSR policy disclosures as prescribed under section 135 of the Companies Act.
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