Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Page of 4886
Press 'Enter' after typing page number.
1321 to 1340 of 97714 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Negative liens over participating interests in oil and gas...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expansion capacity.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Negative liens over participating interests in oil and gas blocks and related receivables, created to secure associated enterprises' borrowings, are treated as international transactions where they restrict the asset-owning entity's ability to charge, borrow against, or expand using its operating assets. A lender's security interest may continue despite the borrower entities' bankruptcy. Arm's-length pricing must reflect the negative lien's factual character and resulting impairment of borrowing capacity; averaging bank-guarantee rates or applying loan-benchmarking approaches is not appropriate. The arm's-length price requires fresh determination under applicable transfer-pricing provisions.
Negative liens over participating interests in oil and gas blocks and related receivables, created to secure associated enterprises' borrowings, are treated as international transactions where they restrict the asset-owning entity's ability to charge, borrow against, or expand using its operating assets. A lender's security interest may continue despite the borrower entities' bankruptcy. Arm's-length pricing must reflect the negative lien's factual character and resulting impairment of borrowing capacity; averaging bank-guarantee rates or applying loan-benchmarking approaches is not appropriate. The arm's-length price requires fresh determination under applicable transfer-pricing provisions.
Note: It is a system-generated summary and is for quick reference only.