Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality - The AAR ruled that, the same is correctly classifiable under sub-heading 8525 89 00 The benefit of exemption is available to the importer.
Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality - The AAR ruled that, the same is correctly classifiable under sub-heading 8525 89 00 The benefit of exemption is available to the importer.
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