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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Notifies the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the statutory tax exemption available under that provision. The notification applies from assessment year 2024-25 and operates only so long as the authority continues to be constituted under the Electricity Act, 2003 and continues to have one or more of the purposes specified in section 10(46A)(a); failure to satisfy these conditions discontinues the exemption for the specified income.
Notifies the Joint Electricity Regulatory Commission (for the State of Goa and Union Territories except Delhi) as an eligible authority for the purposes of section 10(46A) of the Income-tax Act, 1961, thereby bringing its specified income within the statutory tax exemption available under that provision. The notification applies from assessment year 2024-25 and operates only so long as the authority continues to be constituted under the Electricity Act, 2003 and continues to have one or more of the purposes specified in section 10(46A)(a); failure to satisfy these conditions discontinues the exemption for the specified income.
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