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...
Page of 4910
Press 'Enter' after typing page number.
181 to 200 of 98196 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Service tax refund claims against unmodified self-assessments are not maintainable because self-assessment constitutes an assessment order and cannot be reviewed or reassessed through refund proceedings. A Board clarification on exemption eligibility, or a representation to the Board, cannot modify an assessment or replace the statutory appellate remedy. Post-clearance credit notes for housekeeping and canteen or outdoor catering services do not by themselves rebut the statutory presumption that the tax burden was passed on. Direct refund also requires proof that unjust enrichment has not occurred; adjustment provisions for service tax cannot override that requirement.
Service tax refund claims against unmodified self-assessments are not maintainable because self-assessment constitutes an assessment order and cannot be reviewed or reassessed through refund proceedings. A Board clarification on exemption eligibility, or a representation to the Board, cannot modify an assessment or replace the statutory appellate remedy. Post-clearance credit notes for housekeeping and canteen or outdoor catering services do not by themselves rebut the statutory presumption that the tax burden was passed on. Direct refund also requires proof that unjust enrichment has not occurred; adjustment provisions for service tax cannot override that requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
