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 notification issues corrigenda to the Income-tax Act, 2025, listing numerous textual corrections in the Gazette publication (typo fixes, word substitutions, singular/plural and section-reference amendments across multiple pages and lines) to clarify terms such as "assesse"→"assessee," "previous"→"tax," punctuation and phrasing, and minor heading and marginal corrections; it also corrects a phrase in the Bills of Lading Act, 2025, replacing "or taken" with "done or taken." The corrigenda instruct replacement text to be read as amended in the official publications.
The notification issues corrigenda to the Income-tax Act, 2025, listing numerous textual corrections in the Gazette publication (typo fixes, word substitutions, singular/plural and section-reference amendments across multiple pages and lines) to clarify terms such as "assesse"→"assessee," "previous"→"tax," punctuation and phrasing, and minor heading and marginal corrections; it also corrects a phrase in the Bills of Lading Act, 2025, replacing "or taken" with "done or taken." The corrigenda instruct replacement text to be read as amended in the official publications.
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