Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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...
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The Central Government has notified an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 as covered by clause (46A)(b) of section 10 of the Income-tax Act, 1961, making specified income of that authority exempt from tax effective for assessment year 2024-25, subject to the authority continuing to have one or more of the purposes listed in sub-clause (a) of clause (46A). The notification includes an explanatory memorandum stating that no person is adversely affected by its retrospective effect.
The Central Government has notified an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 as covered by clause (46A)(b) of section 10 of the Income-tax Act, 1961, making specified income of that authority exempt from tax effective for assessment year 2024-25, subject to the authority continuing to have one or more of the purposes listed in sub-clause (a) of clause (46A). The notification includes an explanatory memorandum stating that no person is adversely affected by its retrospective effect.
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