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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Incorrect selection of an applicable clause or code in Form 10AB for charitable registration or approval, when bona fide and inadvertent, warrants an opportunity for rectification rather than rejection solely on that technical ground. Where provisional registration has been granted on the same application, the technical error should not prevent consideration on merits. Applications may be reconsidered after correction of the form and a proper hearing, ensuring that procedural defects do not defeat substantive eligibility.
Incorrect selection of an applicable clause or code in Form 10AB for charitable registration or approval, when bona fide and inadvertent, warrants an opportunity for rectification rather than rejection solely on that technical ground. Where provisional registration has been granted on the same application, the technical error should not prevent consideration on merits. Applications may be reconsidered after correction of the form and a proper hearing, ensuring that procedural defects do not defeat substantive eligibility.
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