Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
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Specified container freight station premises at Kattupalli are declared a Customs Area for handling imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and for handling export cargo until export. Import and export cargo must be processed under the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs public notices. The designation takes effect on 21 August 2026 and continues the stated cargo-handling scope previously notified for the premises.
Specified container freight station premises at Kattupalli are declared a Customs Area for handling imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and for handling export cargo until export. Import and export cargo must be processed under the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs public notices. The designation takes effect on 21 August 2026 and continues the stated cargo-handling scope previously notified for the premises.
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