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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Union Budget 2026 proposes comprehensive amendments to customs, central excise and GST law: numerous tariff rate adjustments and duty exemptions are restructured or incorporated into the First Schedule (operative effect: many changes from 2 Feb 2026, and tariffisation effective 1 May 2026), several conditional and unconditional exemptions are extended, lapsed or sunset clauses prescribed (operative effect: specified entries lapse on 31 Mar 2026 or extend to 31 Mar 2028), procedural reforms include deferred duty payment monthly, consolidated baggage regulations, and advance ruling validity extended to five years (operative effect: altered compliance timelines and longer predictability for advance rulings). Central excise NCCD and valuation rules for blended CNG are also amended (operative effect: revised computation and deferred levy timings).
Union Budget 2026 proposes comprehensive amendments to customs, central excise and GST law: numerous tariff rate adjustments and duty exemptions are restructured or incorporated into the First Schedule (operative effect: many changes from 2 Feb 2026, and tariffisation effective 1 May 2026), several conditional and unconditional exemptions are extended, lapsed or sunset clauses prescribed (operative effect: specified entries lapse on 31 Mar 2026 or extend to 31 Mar 2028), procedural reforms include deferred duty payment monthly, consolidated baggage regulations, and advance ruling validity extended to five years (operative effect: altered compliance timelines and longer predictability for advance rulings). Central excise NCCD and valuation rules for blended CNG are also amended (operative effect: revised computation and deferred levy timings).
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