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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A government tax authority directs that interest under section 220(2) will be waived for taxpayers who pay demands arising from rectification orders that disallowed incorrectly granted section 87A rebates on incomes taxed at special rates, provided the demand is paid on or before 31.12.2025; if unpaid by that date, interest will accrue from the date specified in section 220(1) thereafter. The order affirms that incomes chargeable at special rates under Chapter XII are excluded when applying section 115BAC(1A), and implements the waiver under the authority of section 119.
A government tax authority directs that interest under section 220(2) will be waived for taxpayers who pay demands arising from rectification orders that disallowed incorrectly granted section 87A rebates on incomes taxed at special rates, provided the demand is paid on or before 31.12.2025; if unpaid by that date, interest will accrue from the date specified in section 220(1) thereafter. The order affirms that incomes chargeable at special rates under Chapter XII are excluded when applying section 115BAC(1A), and implements the waiver under the authority of section 119.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
