Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Export incentives under TNMM form operating income, requiring tested-party and arm's-length margins to be recomputed consistently.
Third-party search material requires the prescribed assessment route and cannot support additions without cross-examination.
Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
Compounding charge timelines run from complaint service, preventing enhanced charges for promptly filed accused applications.
Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.
Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Misreporting penalty requires evidence of deliberate inaccuracy, not merely withdrawal of a disclosed donation deduction claim during reassessment.
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Internal comparable Cost Plus Method prevails where identical independent services use the same mark-up, eliminating transfer-pricing adjustment.
Telecom tax deductions and transfer pricing: business-linked receipts qualify, while unsupported royalty and marketing adjustments fail.
Unexercised stock option compensation remains non-salary when voluntary restructuring payments lack a proximate employment nexus and option transfer.
Notional letting value on unsold stock-in-trade and unsupported brokerage benchmarking cannot sustain tax adjustments for pre-amendment years.
Consequential assessment limitation bars reassessment after a partial transfer-pricing remand unless the statutory deadline is met.
TNMM functional comparability drives exclusions, current-year recession margins, operating-income treatment, and deletion of interest imputation on de...
Suppressed turnover taxability limits assessment to embedded profit, while cash-payment disallowance requires payment-wise threshold verification.
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
TaxTMI 
TaxTMI 
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