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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Retrospective operation of section 16(5) permits input tax credit for specified years where the registered person filed the relevant returns on or before 30 November 2021. The provision applies even if it was not in force when the original adjudication occurred, provided the delayed returns satisfy the statutory cut-off. Eligibility within that period requires the tax position to be reconsidered and formal effect given to the available input tax credit entitlement.
Retrospective operation of section 16(5) permits input tax credit for specified years where the registered person filed the relevant returns on or before 30 November 2021. The provision applies even if it was not in force when the original adjudication occurred, provided the delayed returns satisfy the statutory cut-off. Eligibility within that period requires the tax position to be reconsidered and formal effect given to the available input tax credit entitlement.
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