Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Page of 4891
Press 'Enter' after typing page number.
1381 to 1400 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
High-sea merchant trading conducted through back-to-back USD sales, supported by letters of credit, may justify selecting the foreign associated enterprise as the tested party under the Resale Price Method where the Indian entity bears no significant inventory, collection, market or foreign-exchange risk and has minimal working-capital needs. The associated enterprise's trading margins with unrelated parties can serve as comparable uncontrolled transactions. Steel manufacturers are not functionally comparable to pure merchant traders because their functions, assets and risks materially differ. Currency conversion does not materially affect the analysis where both purchase and sale transactions are denominated in USD.
High-sea merchant trading conducted through back-to-back USD sales, supported by letters of credit, may justify selecting the foreign associated enterprise as the tested party under the Resale Price Method where the Indian entity bears no significant inventory, collection, market or foreign-exchange risk and has minimal working-capital needs. The associated enterprise's trading margins with unrelated parties can serve as comparable uncontrolled transactions. Steel manufacturers are not functionally comparable to pure merchant traders because their functions, assets and risks materially differ. Currency conversion does not materially affect the analysis where both purchase and sale transactions are denominated in USD.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
