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...
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...
The minimum import price condition on imports of Glufosinate and its salts under specified Chapter 38 ITC (HS) classifications is extended until 12 April 2027. All other terms and conditions applicable under the earlier notification imposing the condition remain unchanged. The extension maintains the existing import-policy restriction for covered Glufosinate products.
The minimum import price condition on imports of Glufosinate and its salts under specified Chapter 38 ITC (HS) classifications is extended until 12 April 2027. All other terms and conditions applicable under the earlier notification imposing the condition remain unchanged. The extension maintains the existing import-policy restriction for covered Glufosinate products.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
