Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Companies Compliance Facilitation Scheme, 2026 creates a limited one time mechanism to condone delayed filings of annual returns and financial statements by permitting companies to regularise pending relevant e forms during the scheme period (15 April 2026-15 July 2026). The Scheme permits three options: complete pending filings on payment of a reduced additional fee, seek dormant company status on payment of half the normal fee, or apply for striking off on payment of a reduced filing fee. Limited immunity from penalty is provided where filings occur before or within thirty days of adjudication notice; exclusions and post scheme enforcement by Registrars apply.
Companies Compliance Facilitation Scheme, 2026 creates a limited one time mechanism to condone delayed filings of annual returns and financial statements by permitting companies to regularise pending relevant e forms during the scheme period (15 April 2026-15 July 2026). The Scheme permits three options: complete pending filings on payment of a reduced additional fee, seek dormant company status on payment of half the normal fee, or apply for striking off on payment of a reduced filing fee. Limited immunity from penalty is provided where filings occur before or within thirty days of adjudication notice; exclusions and post scheme enforcement by Registrars apply.
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