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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Proper-officer jurisdiction under customs law depends on an officer's appointment and function-specific assignment, rather than merely designation, investigation role, or original assessment. Assessment under Section 17 and recovery notice powers under Section 28 are distinct; the notice need not be issued by the officer who assessed the goods. Section 28(11) retrospectively validates qualifying customs officers' assessment powers and proper-officer status, unaffected by Explanation 2's preservation of the earlier recovery regime. Confiscation or penalty proceedings require separate compliance with Section 124, including written grounds, prescribed prior approval, representation, and hearing. Once jurisdiction is established, factual, limitation, evidentiary, and procedural objections remain for adjudication.
Proper-officer jurisdiction under customs law depends on an officer's appointment and function-specific assignment, rather than merely designation, investigation role, or original assessment. Assessment under Section 17 and recovery notice powers under Section 28 are distinct; the notice need not be issued by the officer who assessed the goods. Section 28(11) retrospectively validates qualifying customs officers' assessment powers and proper-officer status, unaffected by Explanation 2's preservation of the earlier recovery regime. Confiscation or penalty proceedings require separate compliance with Section 124, including written grounds, prescribed prior approval, representation, and hearing. Once jurisdiction is established, factual, limitation, evidentiary, and procedural objections remain for adjudication.
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