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1. Changes to the Framework to Enable Verification of Upfront Collection of Margins from Clients in Cash and Derivatives segments - Circular

2. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules...

3. Depreciation on imported cars - amalgamation / merger - Respondent assessee had acquired the asset i.e. imported cars after the cut off date i.e. 1st April, 2001 and,...

4. TP Adjustment - Naturally when sales price consists of price for warranty and After sales services, which are promised at the time of sales, naturally corresponding...

5. Re-computation of the arm’s length price - whatever margin has been determined for the 96% of the transactions, same margin should be determined for the remaining 4%...

6. Area Based exemption in Kutch district - admissibility of exemptions for goods manufactured using plant and machinery installed after the cut-off date of 31.12.2005. -...

7. Qualification of Resolution Applicant - Promotor of the company - Section 29-A which apply to the promoters and exempts them to apply for a plan is not applicable qua...

8. Assessment u/s 144 -profit margins, could be varied and disturbed only if the profit margins of other assesses engaged in similar business are higher

9. Insertion of new section 270A - Penalty for underreporting and misreporting of income. - Appropriate provisions to cover minimum alternate tax and alternate minimum tax cases

10. Discretion was available to the appellate authority only within the minimum value - reduction in penalty by the lower authority below the minimum prescribed is not...