Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
GST reimbursement for ongoing works may cover the net additional burden arising from GST introduced after bidding where tender rates were inclusive only of taxes applicable at that time. Government measures addressing GST impact on continuing contracts support compensation once the additional liability is verified. A pre-bid clarification concerning future taxes cannot supersede inconsistent tender terms. Refusal of verified reimbursement, particularly where similarly placed contractors receive different treatment, raises arbitrariness and equality concerns under Article 14.
GST reimbursement for ongoing works may cover the net additional burden arising from GST introduced after bidding where tender rates were inclusive only of taxes applicable at that time. Government measures addressing GST impact on continuing contracts support compensation once the additional liability is verified. A pre-bid clarification concerning future taxes cannot supersede inconsistent tender terms. Refusal of verified reimbursement, particularly where similarly placed contractors receive different treatment, raises arbitrariness and equality concerns under Article 14.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
