Income Tax – Upper turnover filter for selecting comparables, Cash PLI by excluding depreciation, Provision for bad and doubtful debts as operating expenses, Assets received free of cost from Associated Enterprise – Appellant (Revenue) challenged the order of the ITAT upholding exclusion of certain...
Income Tax – Rate of interest on delayed receivables from Associated Enterprises denominated in foreign currency – Respondent is engaged in providing services such as end-to-end connectivity services for satellite, broadband, IPTV, Hybrid, OTT and EPG services and entered into various international...
Income Tax – Transfer pricing adjustment on reimbursement of operational expenses, Jurisdiction of TPO, Deduction of foreign withholding tax written off, Disallowance under section 40(a)(i) for non-deduction of tax at source on payments to non-residents – Appellant, engaged in shipping and project l...
Income Tax - Applicability of Section 144C to Assessment Year 2007-08, Remand by Tribunal to Dispute Resolution Panel for fresh adjudication - Appellant-assessee, against whom the Assessing Officer passed a draft assessment order after the Transfer Pricing Officer passed an order under Section 92CA(...
Income Tax – Reclassification of Compulsorily Convertible Preference Shares from borrowings to securities premium on removal of buyback obligation, Addition of share premium where no consideration was received – The Appellant had issued Compulsorily Convertible Preference Shares in earlier years, wh...
Income-tax (Sixth Amendment) Rules, 2026 - Amendment to Rule 231 & Form No. 161
Further amendments to the Notification number S.O. 359, dated the 30th March, 1988 – Regarding Control of Notified Subordinate Officer under Income-Tax Authorities u/s 118 Income-Tax Act, 1961
Notification u/s 45(3)(a)(i) r.w.s. 45(4)(b) of the Income Tax Act, 2025 in the case of Jai Research Foundation, Valsad, Gujarat
Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35 of the Income Tax Rules, 2026
Income-tax (Fifth Amendment) Rules, 2026 - Amendment to Rule 215(1), 218(3), 219(5)&(8) and Form No. 132 & 141