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, under the authority of section 54EC of the Income-tax Act, 1961, has notified that bonds issued by the Indian Renewable Energy Development Agency (IREDA) and redeemable after five years qualify as "long-term specified assets." These bonds must be issued on or after the notification date and are intended exclusively for financing renewable energy projects capable of servicing their debt independently of State Government support. This notification enables investors to claim exemption from capital gains tax under section 54EC by investing in these IREDA bonds, thereby promoting renewable energy financing while ensuring compliance with statutory debt servicing criteria.
The Central Government, under the authority of section 54EC of the Income-tax Act, 1961, has notified that bonds issued by the Indian Renewable Energy Development Agency (IREDA) and redeemable after five years qualify as "long-term specified assets." These bonds must be issued on or after the notification date and are intended exclusively for financing renewable energy projects capable of servicing their debt independently of State Government support. This notification enables investors to claim exemption from capital gains tax under section 54EC by investing in these IREDA bonds, thereby promoting renewable energy financing while ensuring compliance with statutory debt servicing criteria.
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