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 government has notified that a state real estate regulatory authority is exempt under section 10(46A) from income tax on specified income comprising government grants/loans/advances, fees and penalties under the Real Estate (Regulation and Development) Act, 2016, and interest on these amounts, subject to conditions that the authority does not engage in commercial activity, the nature of activities and specified income remain unchanged across financial years, and the authority files returns as required under section 139(4C)(g); the notification is given retrospective and prospective effect for specified assessment years.
The government has notified that a state real estate regulatory authority is exempt under section 10(46A) from income tax on specified income comprising government grants/loans/advances, fees and penalties under the Real Estate (Regulation and Development) Act, 2016, and interest on these amounts, subject to conditions that the authority does not engage in commercial activity, the nature of activities and specified income remain unchanged across financial years, and the authority files returns as required under section 139(4C)(g); the notification is given retrospective and prospective effect for specified assessment years.
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