Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Applicability of section 194J on the professional fee part of the composite bill paid to the hospitals - AO directed to bifurcate the payments to the hospitals into various elements and confine the demand raised in terms of s. 201(1), only to the payments which assume the nature of fee for professional services - AT
Applicability of section 194J on the professional fee part of the composite bill paid to the hospitals - AO directed to bifurcate the payments to the hospitals into various elements and confine the demand raised in terms of s. 201(1), only to the payments which assume the nature of fee for professional services - AT
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