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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TDS on salary u/s 192 – Where the assessee-company has no control in granting rebate to its employees in consumption of electricity, the rebate given to the employees cannot be called to be perquisite in the hands of the employees - not liable to TDS on rebate - AT
TDS on salary u/s 192 – Where the assessee-company has no control in granting rebate to its employees in consumption of electricity, the rebate given to the employees cannot be called to be perquisite in the hands of the employees - not liable to TDS on rebate - AT
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