Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
Page of 4888
Press 'Enter' after typing page number.
761 to 780 of 97750 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Internal comparables under the transactional net margin method should generally be preferred to external comparables where audited segmental accounts reliably distinguish associated-enterprise and non-associated-enterprise transactions. Segmental financials extracted from audited accounts may support arm's length price determination where a chartered accountant certifies both their mathematical accuracy and allocation on a generally accepted rational basis. A claim that segmental data were not maintained is unsustainable when the relevant segmental figures are demonstrably derived from audited accounts.
Internal comparables under the transactional net margin method should generally be preferred to external comparables where audited segmental accounts reliably distinguish associated-enterprise and non-associated-enterprise transactions. Segmental financials extracted from audited accounts may support arm's length price determination where a chartered accountant certifies both their mathematical accuracy and allocation on a generally accepted rational basis. A claim that segmental data were not maintained is unsustainable when the relevant segmental figures are demonstrably derived from audited accounts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
