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...
Appellate directions affirmed by the Supreme Court bind the parties and cannot be indirectly challenged through appeals against consequential compliance orders. Orders that merely implement or reiterate directions for fresh consideration, preserve existing interim arrangements, and neither decide the merits nor create new findings affecting rights do not warrant appellate interference. The Tribunal dismissed the connected appeals because they sought to reopen a prior appellate determination that had attained finality.
Appellate directions affirmed by the Supreme Court bind the parties and cannot be indirectly challenged through appeals against consequential compliance orders. Orders that merely implement or reiterate directions for fresh consideration, preserve existing interim arrangements, and neither decide the merits nor create new findings affecting rights do not warrant appellate interference. The Tribunal dismissed the connected appeals because they sought to reopen a prior appellate determination that had attained finality.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
