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...
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...
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FEMA adjudication concerning under-invoiced imports remains independent of Customs valuation and duty proceedings, and statements recorded under the Customs Act may be considered. Seized electronic records carry a rebuttable presumption of truth where their integrity is established; unrebutted records and related statements can prove foreign-exchange contraventions on a preponderance-of-probabilities standard. Contraventions may be sustained for documented import entries, but projections or extrapolations from electronic data require corroborative evidence and cannot alone support allegations. A person in charge of a company is personally liable for established corporate contraventions to the same evidence-based extent.
FEMA adjudication concerning under-invoiced imports remains independent of Customs valuation and duty proceedings, and statements recorded under the Customs Act may be considered. Seized electronic records carry a rebuttable presumption of truth where their integrity is established; unrebutted records and related statements can prove foreign-exchange contraventions on a preponderance-of-probabilities standard. Contraventions may be sustained for documented import entries, but projections or extrapolations from electronic data require corroborative evidence and cannot alone support allegations. A person in charge of a company is personally liable for established corporate contraventions to the same evidence-based extent.
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