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...
Page of 4912
Press 'Enter' after typing page number.
221 to 240 of 98239 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Customs interest arising solely because ICEGATE technical glitches prevented timely reflection of duty payment may be refundable where duty was remitted on the Bill of Entry filing date. The Tribunal treated the continued system failure, acknowledged up to 27 July 2023, as defeating a denial based only on filing the Bill of Entry after the waiver order's specified date. It set aside the rejection of the interest refund and allowed consequential relief according to law.
Customs interest arising solely because ICEGATE technical glitches prevented timely reflection of duty payment may be refundable where duty was remitted on the Bill of Entry filing date. The Tribunal treated the continued system failure, acknowledged up to 27 July 2023, as defeating a denial based only on filing the Bill of Entry after the waiver order's specified date. It set aside the rejection of the interest refund and allowed consequential relief according to law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
