Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Page of 4888
Press 'Enter' after typing page number.
241 to 260 of 97755 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Appellate Tribunal considered TP adjustment on brokerage commission received from related parties. It found TNMM method appropriate for benchmarking the commission rates. Also, it held that higher commission rates for non-related parties should be arm's length for related parties. The Tribunal allowed the appeal, holding TNMM as the preferred method. Regarding royalty payments, the Tribunal upheld TNMM method for benchmarking, rejecting internal CUP and external CUP due to lack of comparable data. Indirect cost reimbursement was scrutinized, with the Tribunal directing deletion of the addition made by AO/TPO. Additionally, the Tribunal ruled in favor of the assessee for outstanding securities tax and TDS issues, directing deletions of disallowances. The Tribunal allowed the appeal on various grounds, maintaining consistency with prior rulings.
The Appellate Tribunal considered TP adjustment on brokerage commission received from related parties. It found TNMM method appropriate for benchmarking the commission rates. Also, it held that higher commission rates for non-related parties should be arm's length for related parties. The Tribunal allowed the appeal, holding TNMM as the preferred method. Regarding royalty payments, the Tribunal upheld TNMM method for benchmarking, rejecting internal CUP and external CUP due to lack of comparable data. Indirect cost reimbursement was scrutinized, with the Tribunal directing deletion of the addition made by AO/TPO. Additionally, the Tribunal ruled in favor of the assessee for outstanding securities tax and TDS issues, directing deletions of disallowances. The Tribunal allowed the appeal on various grounds, maintaining consistency with prior rulings.
Note: It is a system-generated summary and is for quick reference only.