Home Highlights November 2010 Year 2010 This

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1. TP adjustment - comparable selection - Rule 10B(4)- the data to be used in analysing the comparability of an uncontrolled transaction shall be the data relating to the...

2. TP Adjustment - benchmarking the international transactions u/s 92CA(1) - Safe Harbour Rules - At the outset, we find that Safe Harbour Rules are applicable from...

3. TP Adjustment - TPO rejected the comparables selected by the assessee - As assessee, has applied the internal TNMM method as most appropriate and from the aforesaid rule...

4. Insertion of new Chapter XII-BC- Foreign company said to be resident in India - where a foreign company is said to be resident in any previous year and such foreign...

5. Transitional credit - Seeking direction to credit the amount relating to input tax credit (ITC) - Rule 120A does not, by itself, stipulate any time limit, though...

6. Disqualification upon the petitioners for acting as Directors of Companies - Deactivation of DIN - Section 164(2) must be given only prospective operation and the...

7. TP Adjustment - AMP expenses by applying bright line test on protective basis - TP adjustment amounting by applying BLT is not sustainable on protective basis having no...

8. Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification

9. Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024 - Amendment in various rules.

10. Companies (Incorporation) Amendment Rules, 2019 - Active Company Tagging Identities and Verification (ACTIVE)

11. CSR Policy - Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 - as amended.

12. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

13. Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT

14. Proposed Amendments in the Companies Rules - as per the report of the Companies Law Committee

15. Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 23AC & 23ACA) - Notification