Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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A modified return filed by a successor following an NCLT-approved business reorganisation must be examined within the scope of the reorganisation order for recomputation of income. Under MAT, transfer pricing adjustments under normal provisions cannot increase book profit unless authorised by a specified adjustment to certified accounts. For transfer pricing, closely linked software sales and support services may be aggregated under TNMM where they form an integrated business model; documented evidence of service rendition and benefit precludes a nil valuation. A foreign associated enterprise may be the tested party if it is the least complex entity, and comparable margins require appropriate period and segmental-data analysis.
A modified return filed by a successor following an NCLT-approved business reorganisation must be examined within the scope of the reorganisation order for recomputation of income. Under MAT, transfer pricing adjustments under normal provisions cannot increase book profit unless authorised by a specified adjustment to certified accounts. For transfer pricing, closely linked software sales and support services may be aggregated under TNMM where they form an integrated business model; documented evidence of service rendition and benefit precludes a nil valuation. A foreign associated enterprise may be the tested party if it is the least complex entity, and comparable margins require appropriate period and segmental-data analysis.
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