Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Classification of group of goods - measuring devices, namely flowmeters - t Even though it is possible that some of the flowmeters proposed to be imported by the applicant can be used in a system to control and regulate process parameters, these flowmeters, by themselves, are not automatic controlling and regulating apparatuses - The instruments/devices listed at the first paragraph of this ruling merit classification under Heading 90.26 and more specifically, under sub-heading 9026 10 10 of the first schedule to the Customs Tariff Act, 1975. - AAR
Classification of group of goods - measuring devices, namely flowmeters - t Even though it is possible that some of the flowmeters proposed to be imported by the applicant can be used in a system to control and regulate process parameters, these flowmeters, by themselves, are not automatic controlling and regulating apparatuses - The instruments/devices listed at the first paragraph of this ruling merit classification under Heading 90.26 and more specifically, under sub-heading 9026 10 10 of the first schedule to the Customs Tariff Act, 1975. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
