Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Transfer pricing disputes concerned reimbursements of personnel cost, IT-related expenses, advertisement and publicity expenses, and royalty. The Tribunal upheld deletion of adjustments on personnel cost and IT-related reimbursements because the assessee showed they were pure cost-to-cost items, with supporting material and no markup; the personnel-cost issue was also covered by the assessee's earlier years' orders. The Tribunal sustained the adjustment on advertisement and publicity reimbursement because the assessee failed to produce documentary evidence establishing the need for and incurrence of the . The royalty adjustment was deleted on consistency, the issue being covered by the assessee's own earlier order.
Transfer pricing disputes concerned reimbursements of personnel cost, IT-related expenses, advertisement and publicity expenses, and royalty. The Tribunal upheld deletion of adjustments on personnel cost and IT-related reimbursements because the assessee showed they were pure cost-to-cost items, with supporting material and no markup; the personnel-cost issue was also covered by the assessee's earlier years' orders. The Tribunal sustained the adjustment on advertisement and publicity reimbursement because the assessee failed to produce documentary evidence establishing the need for and incurrence of the . The royalty adjustment was deleted on consistency, the issue being covered by the assessee's own earlier order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
