Examples of Secondary adjustment in a sentence
EXTRA DUTY ASSIGN.- TRS Cook, Secondary adjustment to Yearbook Advisor and WEB Link Crew stipends as a result of leave of absence.
Otherwise MAP. Thin capitalisation rules not in conflict with Article 9 Secondary adjustment 14/05/2016P.
Secondary adjustment shall be required in pursuance to the settlement of disputes It is proposed to be provided that the settling of disputes regarding transfer pricing adjustment would not have any effect on the secondary adjustment, both being independent provisions, and the taxpayer would be required to repatriate fund to India in respect of settled transfer pricing adjustment.
But this is subject to ‘no base erosion’ rule in terms of which if actual income is more than ALP or actual expense is less than ALP, then no adjustment is made since there is no base erosion. Further, after the introduction of Secondary adjustment rules in 2017, the excess amount due to an adjustment in the transaction with an RP is required to be repatriated to India within a prescribed time limit.
Secondary adjustment seeks to remove the cash benefit obtained by this Rs. 3 Crore retention and also remove the imbalance between cash account and actual profit.e. This secondary adjustment is in addition to the tax paid/payable by Company X consequent to the adjustment of Rs. 3 Crores.
Following points in this regard are worth noting: Nature of payment: Secondary adjustment is triggered once the taxpayer accepts the fact that the transaction undertaken by it has been carried out at a price different from ALP for such transaction, whether as a suo-moto adjustment, or acceptance of AO/ITAT order or under APA, MAP or SHR.
TECHNICAL SPECIFICATIONS FOR MICROPIPETTE (PIPETMAN) Measuring capacity 10-100 μ1; 100-1000 μ1 500 - 5000 μ1 Single channeled adjustable volume, dispensing error <±1% Spring loaded tip cone, tight to fit universal tips in each category, ergonomic design Adjustment opening for specific liquids and volume Secondary adjustment for specific liquid.
Model Rx [km] Rz/Rx Ry/Rx ρm [g cm−3] MADM [M⊙] Mb [M⊙] J [erg s] T/|W| Pc [ms] Aˆ E˙ [erg s−1]MIT148 14.0 (18.3) 0.457 (0.469) 0.719 (0.728) 5.0 × 1014 1.488 1.636 1.81 × 1049 0.1712 0.955 - 3.51 × 1053MIT265 13.5 (21.9) 0.458 (0.486) 0.781 (0.802) 7.6 × 1014 2.655 3.109 5.23 × 1049 0.1872 0.774 - 8.50 × 1053MIT275dr 14.4 (22.3) 0.313 (0.327) - 5.0 × 1014 2.757 3.121 7.35 × 1049 0.2867 0.705 3.0 -APR206dr 13.8 (19.6) 0.250 (0.260) - 6.0 × 1014 2.060 2.251 3.92 × 1049 0.2599 0.409 1.0 -| |TABLE II.
Secondary adjustment to be made by Emsun Ltd.The excess money on account of primary adjustment (ALP) i.e., ` 105 lakhs has to be repatriated by Apollo Inc.
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