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 Council approved comprehensive GST reforms including a simplified two-rate structure (standard 18%, merit 5%, and a 40% de-merit slab), exemption of individual life and health insurance, widespread rate reductions across food, health, agriculture, labour-intensive and common-use goods and selected services, and targeted increases to 40% for certain sin/ de-merit items. Changes are proposed effective 22 September 2025 (with tobacco/cess-linked items deferred), administrative implementation of 90% provisional refunds for inverted duty cases, operationalisation of the GST Appellate Tribunal, amendments to valuation, registration and place-of-supply rules, and procedural facilitation measures including simplified registrations for low-risk and e-commerce suppliers.
The Council approved comprehensive GST reforms including a simplified two-rate structure (standard 18%, merit 5%, and a 40% de-merit slab), exemption of individual life and health insurance, widespread rate reductions across food, health, agriculture, labour-intensive and common-use goods and selected services, and targeted increases to 40% for certain sin/ de-merit items. Changes are proposed effective 22 September 2025 (with tobacco/cess-linked items deferred), administrative implementation of 90% provisional refunds for inverted duty cases, operationalisation of the GST Appellate Tribunal, amendments to valuation, registration and place-of-supply rules, and procedural facilitation measures including simplified registrations for low-risk and e-commerce suppliers.
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