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, by notification dated 4 September 2025, appointed designated advocates as Special Public Prosecutors to conduct prosecutions on behalf of the Directorate of Enforcement before Special Courts under the Prevention of Money-laundering Act, 2002. Appointments are tied to specified jurisdictions (states and Union Territories) and run from the date of appointment until the respective end dates listed in the notification, which vary by appointee. The notification identifies the counsel, jurisdictional zones/sub-zones and individual tenures.
The Central Government, by notification dated 4 September 2025, appointed designated advocates as Special Public Prosecutors to conduct prosecutions on behalf of the Directorate of Enforcement before Special Courts under the Prevention of Money-laundering Act, 2002. Appointments are tied to specified jurisdictions (states and Union Territories) and run from the date of appointment until the respective end dates listed in the notification, which vary by appointee. The notification identifies the counsel, jurisdictional zones/sub-zones and individual tenures.
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