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 revenue authority merged 30 standalone customs notifications into the principal merged customs notification dated 24.10.2025, issued as notification No. 45/2025, superseding the earlier consolidated notification and specified standalone notifications; one minor modification and one omission were made without changing other existing entries. Consequential amendments to related customs and indirect tax rate notifications were issued and will take effect from 1 November 2025. Recipients are asked to disseminate the changes to field formations and trade, and to report any inadvertent errors or difficulties to the Tax Research Unit (TRU-I) for rectification.
The revenue authority merged 30 standalone customs notifications into the principal merged customs notification dated 24.10.2025, issued as notification No. 45/2025, superseding the earlier consolidated notification and specified standalone notifications; one minor modification and one omission were made without changing other existing entries. Consequential amendments to related customs and indirect tax rate notifications were issued and will take effect from 1 November 2025. Recipients are asked to disseminate the changes to field formations and trade, and to report any inadvertent errors or difficulties to the Tax Research Unit (TRU-I) for rectification.
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