Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
The Central Government appoints the Chief Labour Commissioner (Central) and the Additional Chief Labour Commissioner (Central) as authorities to sanction prosecution for offences under Chapters V and VI of the Code on Social Security, 2020, for establishments where the Central Government is the appropriate Government under section 2(3)(a). The notification centralises prosecution sanction powers in specified central labour for the covered establishments, thereby making their approval a prerequisite for prosecution of offences under those chapters.
The Central Government appoints the Chief Labour Commissioner (Central) and the Additional Chief Labour Commissioner (Central) as authorities to sanction prosecution for offences under Chapters V and VI of the Code on Social Security, 2020, for establishments where the Central Government is the appropriate Government under section 2(3)(a). The notification centralises prosecution sanction powers in specified central labour for the covered establishments, thereby making their approval a prerequisite for prosecution of offences under those chapters.
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