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 Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, notifies a development authority constituted under the Ajmer Development Authority Act, 2013 as an eligible assessee for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the authority's continued constitution under the 2013 Act and pursuit of one or more purposes listed in section 10(46A)(a). The notification is stated to have retrospective effect without adversely affecting any person. The authority's PAN is recorded, and the notification is issued by the competent officer of the Central Board of Direct Taxes.
The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, notifies a development authority constituted under the Ajmer Development Authority Act, 2013 as an eligible assessee for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the authority's continued constitution under the 2013 Act and pursuit of one or more purposes listed in section 10(46A)(a). The notification is stated to have retrospective effect without adversely affecting any person. The authority's PAN is recorded, and the notification is issued by the competent officer of the Central Board of Direct Taxes.
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