Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
Statutory interest is payable on a delayed countervailing duty refund where the finding of unjust enrichment has been reversed and entitlement to the refund has been judicially affirmed. An objection to interest based on denial of the principal refund and the direction to credit it to the Consumer Welfare Fund does not survive once the refund entitlement is affirmed.
Statutory interest is payable on a delayed countervailing duty refund where the finding of unjust enrichment has been reversed and entitlement to the refund has been judicially affirmed. An objection to interest based on denial of the principal refund and the direction to credit it to the Consumer Welfare Fund does not survive once the refund entitlement is affirmed.
Note: It is a system-generated summary and is for quick reference only.
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