Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Partial de-notification removes 11,525 square metres from the Customs-notified premises of a Container Freight Station, reducing the notified area from 94,325 square metres to 82,800 square metres. The revised layout plan identifies the retained Customs Area and excluded land. The operator's appointment as Customs Custodian and approval as a Customs Cargo Service Provider are confined to the retained area. The validity and other conditions of those existing approvals remain unchanged, and prior obligations continue unless expressly modified. The revised notified-area arrangement takes effect from issuance.
Partial de-notification removes 11,525 square metres from the Customs-notified premises of a Container Freight Station, reducing the notified area from 94,325 square metres to 82,800 square metres. The revised layout plan identifies the retained Customs Area and excluded land. The operator's appointment as Customs Custodian and approval as a Customs Cargo Service Provider are confined to the retained area. The validity and other conditions of those existing approvals remain unchanged, and prior obligations continue unless expressly modified. The revised notified-area arrangement takes effect from issuance.
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