Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Page of 4788
Press 'Enter' after typing page number.
241 to 260 of 95749 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Pan-India jurisdiction of specified Central Excise Officers for service-tax investigations is examined through the meaning of "local limits" under the Service Tax Rules. The notes explain that the Board's power to appoint and invest officers under Chapter V of the Finance Act, 1994 can extend to all-India territorial limits, and that later notifications do not curtail independently conferred powers. They also address overlapping jurisdiction, requiring the specified adjudicating authority to proceed with the relevant show-cause notice. Pre-show-cause-notice consultation under the departmental Master Circular is described as recommendatory rather than mandatory, so its omission does not invalidate notices; factual challenges to original orders remain subject to statutory appellate remedies.
Pan-India jurisdiction of specified Central Excise Officers for service-tax investigations is examined through the meaning of "local limits" under the Service Tax Rules. The notes explain that the Board's power to appoint and invest officers under Chapter V of the Finance Act, 1994 can extend to all-India territorial limits, and that later notifications do not curtail independently conferred powers. They also address overlapping jurisdiction, requiring the specified adjudicating authority to proceed with the relevant show-cause notice. Pre-show-cause-notice consultation under the departmental Master Circular is described as recommendatory rather than mandatory, so its omission does not invalidate notices; factual challenges to original orders remain subject to statutory appellate remedies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
