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 a state construction workers' welfare board as exempt under section 10(46) of the Income-tax Act for specified income: central government grants, other Central-decided sources, cess on construction costs, registration fees and annual subscriptions from establishments, and interest on bank deposits. Exemption is subject to conditions: the board must not engage in commercial activities, its activities and nature of specified income must remain unchanged during the relevant years, and it must file income-tax returns as required by law. The notification applies to assessment years 2026-27 through 2030-31 (financial years 2025-26 to 2029-30).
The Central Government notifies a state construction workers' welfare board as exempt under section 10(46) of the Income-tax Act for specified income: central government grants, other Central-decided sources, cess on construction costs, registration fees and annual subscriptions from establishments, and interest on bank deposits. Exemption is subject to conditions: the board must not engage in commercial activities, its activities and nature of specified income must remain unchanged during the relevant years, and it must file income-tax returns as required by law. The notification applies to assessment years 2026-27 through 2030-31 (financial years 2025-26 to 2029-30).
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