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...
Access to the Exclusive Economic Zone for purse seine fishing depends on distinct but coordinated Union and State regulatory regimes. Fisheries beyond territorial waters fall within the Union's legislative and executive sphere, while fisheries within territorial waters fall within the State's corresponding sphere; these powers are autonomous and do not conflict. Union regulation governs fishing in the Exclusive Economic Zone, while State regulation applies to transit through territorial waters. Cooperative federalism requires timely State verification and processing of access-pass applications, since delay causing virtual denial of access constitutes an impermissible unwritten ban. The State must facilitate regulated transit by designating a channel and ensuring effective clearances.
Access to the Exclusive Economic Zone for purse seine fishing depends on distinct but coordinated Union and State regulatory regimes. Fisheries beyond territorial waters fall within the Union's legislative and executive sphere, while fisheries within territorial waters fall within the State's corresponding sphere; these powers are autonomous and do not conflict. Union regulation governs fishing in the Exclusive Economic Zone, while State regulation applies to transit through territorial waters. Cooperative federalism requires timely State verification and processing of access-pass applications, since delay causing virtual denial of access constitutes an impermissible unwritten ban. The State must facilitate regulated transit by designating a channel and ensuring effective clearances.
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