Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Page of 4807
Press 'Enter' after typing page number.
21 to 40 of 96136 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In transfer pricing comparability analysis for a manufacturing segment, the ITAT treated the Safe Harbour definitions of core and non-core auto components as a guiding aid for FAR analysis even though the assessee had not opted for Safe Harbour Rules. Because the assessee manufactured shock absorbers in the core auto component segment, only functionally similar comparables were acceptable. Helmet and accessory manufacturers, Eicher Motors, and Special Engineering Services were excluded for functional dissimilarity; Nifco was also excluded because its related party transactions exceeded 25%, despite otherwise being in the automotive component space.
In transfer pricing comparability analysis for a manufacturing segment, the ITAT treated the Safe Harbour definitions of core and non-core auto components as a guiding aid for FAR analysis even though the assessee had not opted for Safe Harbour Rules. Because the assessee manufactured shock absorbers in the core auto component segment, only functionally similar comparables were acceptable. Helmet and accessory manufacturers, Eicher Motors, and Special Engineering Services were excluded for functional dissimilarity; Nifco was also excluded because its related party transactions exceeded 25%, despite otherwise being in the automotive component space.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
