Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
Functional comparability under TNMM requires transaction-specific FAR analysis before benchmarking business-support services provided to associated en...
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
