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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Effective opportunity of hearing in confiscation proceedings requires the adjudicating authority to allow the full period granted for a written response. Issuing a notice, directing appearance on the same day, and passing a final confiscation order before expiry of that period makes the opportunity illusory and breaches natural justice. Payment to secure release of detained goods or conveyance does not amount to acquiescence, admission, or waiver of the right to submit a reply and obtain a personal hearing. The confiscation, consequential summary, and appellate orders were set aside, with fresh adjudication directed after permitting a supported written reply and personal hearing.
Effective opportunity of hearing in confiscation proceedings requires the adjudicating authority to allow the full period granted for a written response. Issuing a notice, directing appearance on the same day, and passing a final confiscation order before expiry of that period makes the opportunity illusory and breaches natural justice. Payment to secure release of detained goods or conveyance does not amount to acquiescence, admission, or waiver of the right to submit a reply and obtain a personal hearing. The confiscation, consequential summary, and appellate orders were set aside, with fresh adjudication directed after permitting a supported written reply and personal hearing.
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