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...
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Interim security for an invoice-based monetary claim pending arbitration may be warranted where objective material establishes a strong possibility that the respondent's assets will become insufficient or unavailable for execution. Proof of dishonest intention is not required. A prima facie claim may arise from invoices, correspondence, balance confirmation and payment assurances, while disputes over reconciliation, credit notes and a dishonoured cheque remain for arbitral determination. Audited financial deterioration, negative reserves, substantial liabilities, limited cash, encumbered assets and pending insolvency proceedings may support protective security. Security by deposit or an acceptable bank guarantee preserves the claim without constituting pre-award recovery or deciding liability.
Interim security for an invoice-based monetary claim pending arbitration may be warranted where objective material establishes a strong possibility that the respondent's assets will become insufficient or unavailable for execution. Proof of dishonest intention is not required. A prima facie claim may arise from invoices, correspondence, balance confirmation and payment assurances, while disputes over reconciliation, credit notes and a dishonoured cheque remain for arbitral determination. Audited financial deterioration, negative reserves, substantial liabilities, limited cash, encumbered assets and pending insolvency proceedings may support protective security. Security by deposit or an acceptable bank guarantee preserves the claim without constituting pre-award recovery or deciding liability.
Note: It is a system-generated summary and is for quick reference only.
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