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 approved The Ahmedabad University, Ahmedabad, Gujarat, for scientific research as a university or other institution under section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and certification requirements under Rule 18AB. The institution must furnish the annual statement in Form 10BD by 31 May following the financial year of receipt, may file correction statements to rectify or update details, and must issue donors a certificate in Form 10BE specifying the donation amount within the prescribed time.
The Central Government approved The Ahmedabad University, Ahmedabad, Gujarat, for scientific research as a university or other institution under section 35(1)(ii) of the Income-tax Act, 1961 read with Rules 5C and 5E. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and certification requirements under Rule 18AB. The institution must furnish the annual statement in Form 10BD by 31 May following the financial year of receipt, may file correction statements to rectify or update details, and must issue donors a certificate in Form 10BE specifying the donation amount within the prescribed time.
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