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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Central Government exempts specified income of a State-established Pollution Control Board under section 10(46) of the Income-tax Act, 1961. The exemption covers income from consent fees, analysis and survey fees, reimbursements from the Central Pollution Control Board, authorization fees, cess reimbursements, government grants, Right to Information Act fees, sale of law books without profit, interest on staff loans, miscellaneous income, and related interest. Conditions include no engagement in commercial activities, unchanged nature of income and activities, and filing income tax returns as per prescribed provisions. The notification applies retrospectively from assessment year 2022-2023 through 2026-2027 and ensures no adverse effect on any person due to its retrospective application.
The Central Government exempts specified income of a State-established Pollution Control Board under section 10(46) of the Income-tax Act, 1961. The exemption covers income from consent fees, analysis and survey fees, reimbursements from the Central Pollution Control Board, authorization fees, cess reimbursements, government grants, Right to Information Act fees, sale of law books without profit, interest on staff loans, miscellaneous income, and related interest. Conditions include no engagement in commercial activities, unchanged nature of income and activities, and filing income tax returns as per prescribed provisions. The notification applies retrospectively from assessment year 2022-2023 through 2026-2027 and ensures no adverse effect on any person due to its retrospective application.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
