Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Section 144B applies the Section 144C procedure to faceless assessments. An eligible assessee facing a prejudicial variation following a transfer pricing officer's order must first be issued and served with a draft assessment order, preserving the right to object before the Dispute Resolution Panel. Directly issuing a final assessment without this mandatory step is a jurisdictional illegality, not a curable procedural lapse, and the final assessment may be quashed.
Section 144B applies the Section 144C procedure to faceless assessments. An eligible assessee facing a prejudicial variation following a transfer pricing officer's order must first be issued and served with a draft assessment order, preserving the right to object before the Dispute Resolution Panel. Directly issuing a final assessment without this mandatory step is a jurisdictional illegality, not a curable procedural lapse, and the final assessment may be quashed.
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