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...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
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Customs Broker due diligence is satisfied by obtaining statutory documents establishing an importer's genuineness; it does not require physical verification of the importer's premises. Licence suspension for alleged regulatory breaches requires identified and substantiated evidence rather than general allegations. Because suspension seriously restricts business operations, prescribed timelines for revocation proceedings are mandatory: authorities must initiate and complete those proceedings within the stipulated period and cannot maintain an indefinite suspension pending investigation. Unsupported allegations and non-compliance with the time-bound procedure make continued suspension unsustainable.
Customs Broker due diligence is satisfied by obtaining statutory documents establishing an importer's genuineness; it does not require physical verification of the importer's premises. Licence suspension for alleged regulatory breaches requires identified and substantiated evidence rather than general allegations. Because suspension seriously restricts business operations, prescribed timelines for revocation proceedings are mandatory: authorities must initiate and complete those proceedings within the stipulated period and cannot maintain an indefinite suspension pending investigation. Unsupported allegations and non-compliance with the time-bound procedure make continued suspension unsustainable.
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