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...
Listed Central Excise and Service Tax appeals filed on or after 1 July 2017 are reassigned, in partial modification of the earlier allocation order, to the designated Commissioners of the Kolkata Appeal-II and Howrah Commissionerates. The reassignment covers the appeals identified in the annexure for disposal through Orders-in-Appeal under the Central Excise Act, 1944 or the Finance Act, 1994, as applicable. It governs pre-GST matters concerning acts or omissions before the Central Goods and Services Tax Act, 2017 came into force.
Listed Central Excise and Service Tax appeals filed on or after 1 July 2017 are reassigned, in partial modification of the earlier allocation order, to the designated Commissioners of the Kolkata Appeal-II and Howrah Commissionerates. The reassignment covers the appeals identified in the annexure for disposal through Orders-in-Appeal under the Central Excise Act, 1944 or the Finance Act, 1994, as applicable. It governs pre-GST matters concerning acts or omissions before the Central Goods and Services Tax Act, 2017 came into force.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
