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...
Advance pricing agreement methodology can guide benchmarking for non-covered years when functions, assets, risks and activities remain materially unch...
Tax-audit exemption for substantially State-funded educational universities prevents audit-failure penalties where income qualifies for statutory exem...
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Authorised Dealer Category I banks and Category II entities must maintain internal guidelines for facilitating outward foreign exchange remittances through online or physical submission of Form A2 and related documents. Approval for those guidelines may now be given by the Board, a Board Committee, or a Management Committee where the Board has delegated that power. Existing requirements governing online or physical Form A2 submissions otherwise remain unchanged. The directions operate without affecting any separate permission or approval required under other applicable laws.
Authorised Dealer Category I banks and Category II entities must maintain internal guidelines for facilitating outward foreign exchange remittances through online or physical submission of Form A2 and related documents. Approval for those guidelines may now be given by the Board, a Board Committee, or a Management Committee where the Board has delegated that power. Existing requirements governing online or physical Form A2 submissions otherwise remain unchanged. The directions operate without affecting any separate permission or approval required under other applicable laws.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
