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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
A modification utility is introduced on the IBBI electronic platform enabling insolvency professionals to rectify deficiencies in already submitted CIRP forms using OTP-based authentication; where a form is filed and modified within the applicable due date, no fee is payable because fee computation under Regulation 40B(4) begins only after the last due date. For CIRP forms due on or before 31 December 2025 that are submitted after that date, including through correction or updation, a delayed filing fee is prescribed at Rs. 500 per form (excluding GST) for each calendar month of delay up to the date of submission, thereby commencing levy for post-31 December 2025 delayed submissions.
A modification utility is introduced on the IBBI electronic platform enabling insolvency professionals to rectify deficiencies in already submitted CIRP forms using OTP-based authentication; where a form is filed and modified within the applicable due date, no fee is payable because fee computation under Regulation 40B(4) begins only after the last due date. For CIRP forms due on or before 31 December 2025 that are submitted after that date, including through correction or updation, a delayed filing fee is prescribed at Rs. 500 per form (excluding GST) for each calendar month of delay up to the date of submission, thereby commencing levy for post-31 December 2025 delayed submissions.
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