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 notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.
The Central Government notifies an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting the specified income exemption effective from assessment year 2024-25, conditional on the authority continuing to exist under that Act and to pursue one or more purposes listed in sub-clause (a) of clause (46A). The notification is given retrospective effect with certification that no person is adversely affected.
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