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 Ministry revised specified annual e-forms on its portal and, to allow acclimation to the new filing process, permits companies to file FY 2024-25 financial statements and annual returns without payment of additional fees until 31 December 2025. This relief does not extend statutory timelines for holding AGMs under the Companies Act, 2013; companies failing to meet AGM or other statutory deadlines remain liable to legal action. Filings made after the circular's currency will attract all applicable fees, including additional fees, calculated from the original due date under the Act. The circular is issued with the approval of the competent authority.
The Ministry revised specified annual e-forms on its portal and, to allow acclimation to the new filing process, permits companies to file FY 2024-25 financial statements and annual returns without payment of additional fees until 31 December 2025. This relief does not extend statutory timelines for holding AGMs under the Companies Act, 2013; companies failing to meet AGM or other statutory deadlines remain liable to legal action. Filings made after the circular's currency will attract all applicable fees, including additional fees, calculated from the original due date under the Act. The circular is issued with the approval of the competent authority.
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